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In addition to the state sales tax, Florida counties can impose a discretionary sales surtax, also known as local option sales tax. This surtax rate varies by county and can range from 0.5% to 1.5%. The surtax is applied to the first $5,000 of any single taxable item.
As a result, only the 6% state sales tax and the 0.5% school capital outlay surtax will apply, reducing Hillsborough Countys overall tax rate to 6.5%. This change affects all dealers, including those located outside Hillsborough County and remote sellers.
Floridas state sales tax rate is 6% but the state charges a different sales tax rate for certain special types of purchases. Florida also has some counties that charge a discretionary sales surtax (or county tax). These sales tax rates range from 0.5% to 1.5% depending on the county.
What is Discretionary Sales Surtax? Discretionary sales surtax, also called a local option county tax, is imposed by most Florida counties and. applies to most transactions subject to sales tax. The selling dealer must collect the surtax in addition to. Floridas general sales tax of 6%.
Florida sales tax overview The Florida (FL) state sales tax rate is currently 6%. Depending on city, county, and local tax jurisdictions, the total rate can be as high as 8%.
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Hillsborough County sales tax details The minimum combined 2025 sales tax rate for Hillsborough County, Florida is 6.5%. This is the total of state, county, and city sales tax rates. The Florida sales tax rate is currently 6.0%. The Hillsborough County sales tax rate is 0.5%.
1. The sales amount above $5,000 on any item of tangible personal property shall not be subject to the surtax. However, charges for prepaid calling arrangements, as defined in s. 212.05(1)(e)1.

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