TAX & LICENSE / STATE TAX SYSTEM
Florida residents enjoy living in a state that imposes very few taxes. The majority of revenue is derived from sales/use tax and intangible and corporate income tax. Florida has no personal income tax.
Florida Residency
You are considered a Florida resident when your true, fixed, and permanent home and principal establishment is in Florida. Filing a declaration of domicile, qualifying for homestead exemption, or registering to vote in Florida can establish residency. Obtaining a Florida drivers license only indicates an intent to establish residency.
Sales/Use Tax
Florida’s sales tax rate is 6 percent. Each retail sale, admission charge, storage, use, or rental is taxable, along with some services. Some items are specifically exempt. Some counties impose an additional tax that can be called a local option tax, county tax, or local general sales tax. Unless specifically exempt, merchandise purchased out of state is subject to tax when brought into Florida within six months of the purchase date. This “use tax,” as it is commonly called, is also assessed at the rate of 6 percent. You will need to complete an “out-of-state purchase return” form when filing and paying use tax unless the tax owed is less than $1.00.
Ad Valorem (Property) Tax
If you purchase a home in Florida, you will pay ad valorem or “property” tax based on the taxable value of the property. Ad valorem taxes are assessed by the county property appraiser and collected annually by the tax collector’s office. A $25,000 homestead exemption is available to homeowners who meet certain requirements. Certain exemptions are also available to blind persons and other physically-challenged residents. Contact the appropriate county property appraiser for details:
Tax Information Services
5050 West Tennessee Street
Tallahassee, FL 32304-2716
850-488-6800 or 800-352-3671
TDD 800-367-8331
https://floridarevenue.com/pages/default.aspx
Department of Revenue Service Centers
Daytona Beach Center
149 South Ridgewood
Daytona Beach
386-258-4105
Maitland Service Center
850 Trafalgar
Maitland
407-660-5830
County Property Appraisers
Brevard County Property Appraiser
Titusville
321-264-6700
Merritt Island
321-454-6620
Viera
321-255-4440
Melbourne
321-255-4440
Palm Bay
321-952-4574
https://www.bcpao.us/propertysearch/#/nav/Search
Flagler County
386-313-4150
https://qpublic.net/fl/flagler/
Lake County
Tavares
352-253-2150
https://www.lakecopropappr.com/
Orange County
Orlando
407-836-5044
https://ocpaweb.ocpafl.org/dashboard
Osceola County
Kissimmee
407-242-5000
https://www.property-appraiser.org/
Polk County Appraiser
255 N. Wilson Avenue
Bartow 863-534-4777
https://www.polkpa.org/
Seminole County
Sanford
407-665-7506
https://www.scpafl.org/
Volusia County
W. Volusia
386-736-5901
Daytona Beach
386-254-4601
New Smyrna Beach
386-423-3315
Orange City
386-775-5257
https://vcpa.vcgov.org
County Tax Collectors
Brevard Tax Collector
321-264-6930
https://vcpa.vcgov.org
Flagler County
386-313-4160
https://www.flaglercounty.gov/
Lake County
Tavares
352-343-9602
https://www.laketax.com/
Orange County
Orlando
407-836-2709
https://www.octaxcol.com/
Osceola County
Kissimmee
407-742-4037
https://osceolataxcollector.org/
Polk County Treasurer
255 N. Wilson Avenue
Bartow 863-534-4700
https://www.polktaxes.com/
Seminole County
Sanford
407-665-1000
https://www.seminolecounty.tax/
Volusia County
W. Volusia
386-736-5939
Daytona Beach
386-254-4635
New Smyrna Beach
386-423-3346
https://www.volusia.org/
