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.
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|
|Cigarette Tax||16.95 mills per cigarette §210.02|
|Gasoline Tax per Gallon||4¢ §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|
Here the term "mills" means one one-thousandth of a dollar, so 10 mills = 10 one-thousandths of a dollar, or .01.
Note: State laws are constantly changing -- contact a Florida tax attorney or conduct your own legal research to verify the state law(s) you are researching.
Related Resources for Florida Consumer Tax Laws: