Florida Supreme Court Ruling for Hillsborough County

Hillsborough County 1% Transportation Discretionary Sales Surtax
Ruled Unconstitutional by the Florida Supreme Court

FL Tip Publication

 

 

 

 

 

 

 

 

Effective immediately, the combined state and local sales and use tax rate for Hillsborough
County is 7.5%. Dealers should collect only the combined 7.5% rate.

Florida Supreme Court Ruling

The revised combined 7.5% rate is the result of the recent Florida Supreme Court decision which
struck down the 1% transportation discretionary sales surtax that was adopted in an initiative
election by Hillsborough County voters in November 2018. [Robert Emerson, et al. v Hillsborough
County, Florida, etc., et al., No. SC2019-1250 (Fla.)]

Revised Combined Tax Rate

The revised combined 7.5% rate is composed of the 6% state sales tax plus the 0.5% school capital
outlay surtax, the 0.5% indigent care surtax, and the 0.5% local government infrastructure surtax.
Dealers should collect only the combined 7.5% rate.

 

All state sales and use tax and local surtaxes collected must be reported and remitted to the Department of Revenue (Department).

 

Contact the Florida Department of Revenue directly for more questions or concerns about your particular business.

 

Zip2Tax has made the revisions in the Online Lookup and API Sale tax tools.  The table downloads will not be revised until the release of the April rates at the end of the week.

 

 

Leave a Reply

Your email address will not be published. Required fields are marked *

This site uses Akismet to reduce spam. Learn how your comment data is processed.