Beginning January 1, 2025, through May 31, 2025, dealers should temporarily stop collecting the following discretionary sales surtaxes:
- The Hillsborough County 0.5% indigent care surtax; and
- The Hillsborough County 0.5% local government infrastructure surtax.
However, dealers should continue to collect the 6% state sales tax and Hillsborough County 0.5% school capital outlay discretionary sales surtax for a combined tax rate of 6.5% for Hillsborough County. For commercial rental periods occurring during the temporary suspension period, dealers should continue to collect the 2% state sales tax on commercial rentals and Hillsborough County 0.5% school capital outlay discretionary sales surtax for a combined tax rate of 2.5% for Hillsborough County.
This temporary suspension expires May 31, 2025. Beginning June 1, 2025, dealers should collect the 6% state sales tax, Hillsborough 0.5% school capital outlay discretionary sales surtax, Hillsborough 0.5% indigent care surtax, and Hillsborough 0.5% local government infrastructure surtax for a combined rate of 7.5% for Hillsborough County.
For commercial rental periods occurring on or after June 1, 2025, dealers should collect the 2% state sales tax imposed on commercial rentals under section 213.031, F.S., Hillsborough 0.5% school capital outlay discretionary sales surtax, Hillsborough 0.5% indigent care surtax, and Hillsborough 0.5% local government infrastructure surtax for a combined tax rate of 3.5% for Hillsborough County.
Read
Tax Information Publication #24A01-15 and
Tax Information Publication #25A01-02 for more information.
