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 does not impose a personal income tax. For more information on taxes in Florida, call or write:
Tax Information Services
Department of Revenue (DOR)
1379 Blountstown Highway
Tallahassee, FL 32304-2716
Information 850-488-6800
Toll free 800-352-3671
TDD 800-367-8331
www.myflorida.com/dor
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. This additional tax can be anywhere from 0.25 to 2.5 percent on top of the regular 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.
Intangible Personal Property Tax
Florida repealed its intangible personal property tax effective January 1, 2007.
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:
County Property Appraisers
Hillsborough County
Tampa
813-272-6100
http://hillsboroughcounty.org/
Manatee County
941-748-4501
www.mymanatee.org
Pasco County
Dade City
352-521-4433
Land O’Lakes
813-929-1280
New Port Richey
727-847-8151
http://appraiser.pascogov.com
Pinellas County
Clearwater
727-464-3207
http://www.pinellascounty.org/
Sarasota County
Sarasota
941-861-8200
Venice
941-861-8200
www.scgov.net
County Tax Collectors
Hillsborough County
Tampa
813-635-5200
www.hillstax.org
Manatee County
941-741-4801
www.taxcollector.com
Pasco County
Dade City
352-521-4338
Land O’ Lakes
813-235-6076
New Port Richey
727-847-8032
http://www.pascotaxes.com/
Pinellas County
Clearwater
727-562-3262
www.taxcollect.com
Sarasota County
Sarasota
941-861-8300
www.scgov.net
