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Florida Consumer Tax Laws

Tax laws and codes can seem daunting and complex. But it's helpful if you think of state taxation as two basic types of consumer tax laws: those for state revenue, and those aiming to discourage certain behaviors. Florida consumer tax laws include both types -- including sales tax that affects everyone in the state and relatively excessive cigarette taxes. Liquor and gasoline taxes also are relatively high, in an attempt to limit their consumption as well as raise revenue.

Consumer Tax Statutes in Florida

Florida's consumer tax laws are listed in the table below. See State Tax Laws for more general information, and check with your local municipality for county and city taxes.

Sales Tax

6% §§212.05 (local municipalities may charge additional sales tax, making the rate as high as 8% in some place)

Cigarette Tax

$1.339 per pack of 20 cigarettes §210.02

Gasoline Tax per Gallon

36.8¢ §206.41

Use Tax

6% §§212.05

Liquor Tax

Beer 48¢/gal.; Wine <17.259% $2.25/gal., >17.259% $3.00/gal.; Sparkling wine $3.50/gal.; Spirits 17.259% to 55.78% $6.50/gal., >55.78% $9.53/gal. §§563.05; 564.06; 565.12

Gambling Tax

NA

If you live in Florida and you're shopping online or in another state, it may seem like you're getting items "tax free." However, the Florida Department of Revenue requires you to pay a "use tax" if you purchase taxable goods or services delivered into or used in Florida if the vendor does not collect a sales tax. As noted above, the use tax rate is 6 percent, the same as the sales tax rate. Examples where Florida’s use tax would apply are:

  • Purchases made through the Internet;
  • Mail-order catalog purchases;
  • Purchases made in another country;
  • Furniture purchased from dealers located in another state; and
  • Computer equipment ordered from out-of-state vendors advertising in magazines.

If the out-of-state seller does not collect sales tax, it is up to you to comply with Florida statutes. You can pay the tax to the Florida Department of Revenue, either online or by mail.

Florida Consumer Tax Laws: Related Resources

Tax law can be the most confusing area of law for ordinary citizens to understand. You can visit FindLaw's sections on Florida Tax Laws and Tax Laws and Forms if you would like access to more general tax information. For more general information, see FindLaw's extensive Tax Law section.

Have an Attorney Evaluate Your Florida Tax Situation for Free

While income taxes require taxpayers to actively fill out forms and make any required payments, consumer taxes generally are tacked on to the price. But if you run a business, or if you need help figuring out how to pay use taxes, you may need to speak with an attorney. Get started with a free legal evaluation by a Florida tax attorney.

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