​Discretionary Sales Surtax

You must collect discretionary sales surtax when the transaction occurs in – or delivery is made into – a county that imposes a surtax, and the sale is subject to state sales and use tax. Use the information below to help you determine when to collect the surtax.

Discretionary sales surtax should be collected on transactions when:

• The selling dealer delivers taxable goods or taxable services in or into a county with a surtax
• The event for which an admission is charged is located in a county with a surtax
• The consumer of electricity is located in a county with a surtax
• The sale of prepaid calling arrangements occurs in a county with a surtax
• The location or delivery of tangible personal property covered by a service warranty is within a surtax county
• The rental of living or sleeping accommodations (transient rentals) occurs in a county with a surtax
• A registered dealer owing use tax on purchases or leases is in a county with a surtax

The discretionary sales surtax rate depends on the county, where rates currently range from .5% to 1.5%; however, there are some counties that do not impose surtax. For a list of discretionary sales surtax rates, visit the Department's Forms and Publications webpage and select the current year Discretionary Sales Surtax Information (Form DR-15DSS) under the Discretionary Sales Surtax section, updated yearly in November.

Discretionary sales surtax applies to the first $5,000 of the sales amount on the sale, use, lease, rental, or license to use any item of tangible personal property. Tangible personal property is personal property that you can see, weigh, measure, or touch; or that is in any manner perceptible to the senses, including electricity. The $5,000 cap does not apply to transactions such as charges for prepaid calling arrangements, sales of admissions, transient rentals, or sales of services.

Sales tax dealers pay discretionary sales surtax along with state sales and use tax on the Sales and Use Tax Return (Form DR-15 ). For more information visit the Department's Sales and Use Tax webpage.

The Florida Department of Revenue's Address/Jurisdiction Database identifies the county for addresses in Florida. The database has an address look up feature that can be used to find the sales tax and discretionary sales surtax rate as well as other tax rates for Florida addresses.