Mid-Month Change to Hillsborough County FL

by Teresa Farnsworth March 23, 2021

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.

Teresa Farnsworth
Teresa Farnsworth

Teresa Farnsworth is the VP / Account Manager at Zip2Tax. She works closely with her clients to make sure they have just what they need to collect the right amount of sales or use tax in the U.S. and Canada. Questions? Chat with Teresa on the Web site, the Subscriber User Portal, or call her direct line; 866-492-8494.

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