Boynton Beach Sales Tax: Rate, $5,000 Cap, and Filing

The Boynton Beach sales tax rate is 6.5% as of January 2026, combining Florida’s 6% state sales tax with a 0.5% Palm Beach County discretionary surtax. The rate dropped from 7% at the start of 2026 when the county’s old 1% infrastructure surtax expired and was replaced by a smaller 0.5% school capital outlay surtax. Boynton Beach itself does not add a municipal sales tax, so 6.5% is what you’ll see on receipts within city limits.

How the Rate Is Built

Florida Statutes Chapter 212 sets the 6% base state rate on qualifying sales of tangible personal property, admissions, and certain services.¹ Palm Beach County layers on a 0.5% discretionary surtax under Florida Statute 212.055.² The current surtax funds school capital improvements and runs from January 1, 2026 through December 31, 2035.³ If you’ve seen 7% quoted recently, that figure reflected the county’s old surtax and no longer applies.

The $5,000 Cap on Big Purchases

The 0.5% county surtax only applies to the first $5,000 of any single item of tangible personal property.⁴ The 6% state rate has no such cap. So on a $10,000 piece of equipment, you’d pay 6% on the full $10,000 ($600) plus 0.5% on the first $5,000 only ($25), for a total of $625 rather than $650.

This cap applies only to tangible personal property. Admissions, services, and short-term rentals of living accommodations are surtaxed on the full amount.⁵

What’s Taxed and What Isn’t

Sales of tangible personal property are taxable at 6.5% unless a specific exemption applies. That covers clothing, electronics, furniture, vehicles, and most of what you’d expect. Admissions to entertainment events, movie theaters, and sporting venues carry the 6% state tax on the ticket price plus the full county surtax.⁶ Some services are taxable too, including nonresidential building cleaning and nonresidential pest control.¹ A cleaning service for your office is taxable. The same service for your home isn’t.

Groceries

Most food products for human consumption are exempt. Staples like milk, bread, eggs, produce, cereal, meat, and frozen dinners all qualify.⁷ Prepared food, candy, and soft drinks may still be taxable depending on how they’re sold.

Prescription Medicine and Medical Devices

Prescription medications, prosthetic and orthopedic appliances, hearing aids, crutches, dentures, and prescription eyeglasses are exempt when dispensed on a prescription from a licensed provider.⁷ Many over-the-counter remedies also qualify if they appear on the Department of Business and Professional Regulation’s approved list.⁸

Nonprofits

Sales to organizations recognized by the IRS as tax-exempt under Section 501(c)(3) are exempt when the purchase is used in the organization’s nonprofit activities. The buyer must present a valid Consumer’s Certificate of Exemption issued by the Florida Department of Revenue at the time of purchase; the exemption is not automatic.⁷

Resale Purchases

A business registered with the Florida Department of Revenue receives a Florida Annual Resale Certificate, which lets you buy inventory for resale without paying sales tax up front.⁹ It cannot be used for office supplies, furniture, or anything the business will consume rather than resell. Use something you bought tax-free with a resale certificate and you owe use tax on it. Certificates expire every December 31, with new ones available each November.

Commercial Rent Is No Longer Taxed

Florida repealed sales tax on commercial real property rentals effective October 1, 2025. Neither the state tax nor the county surtax applies to rent or license fees for occupancy periods beginning on or after that date.¹⁰ If you lease office or retail space in Boynton Beach, your rent statement should no longer carry sales tax.

Use Tax on Out-of-State Purchases

Buy something taxable from an out-of-state seller who doesn’t collect Florida tax, and bring it into Boynton Beach or have it shipped here, and you owe Florida use tax at the same 6.5% combined rate. The same applies if you buy something tax-free with a resale certificate and later use it yourself.¹¹

If you already paid sales tax to another state on the same purchase, Florida gives you a credit for that amount. You’d owe only the difference between what you paid and Florida’s 6% state rate, plus the 0.5% county surtax. Businesses report use tax on their regular Sales and Use Tax Return (Form DR-15). Individuals who aren’t registered dealers can report it on their Florida income tax return or contact the Department of Revenue directly.

Registering to Collect Sales Tax

Any business selling taxable goods or services in Boynton Beach must register with the Florida Department of Revenue before collecting any sales tax. Registration uses the Florida Business Tax Application (Form DR-1), filed online or on paper.¹² You’ll need your Federal Employer Identification Number (or Social Security number if you’re a sole proprietor without an FEIN), the physical business address, and your anticipated start date for taxable sales.¹³ Corporations, LLCs, and trusts must also list each director or officer along with the last four digits of their Social Security number. The Department issues a certificate of registration that must be displayed at the business location.

Out-of-state sellers that exceed $100,000 in gross revenue from Florida sales in a calendar year must register and collect Florida sales tax even without a physical presence here. Sales through marketplace platforms like Amazon or Etsy generally don’t count toward that threshold because the marketplace handles tax collection on those transactions.

Filing Returns and Paying

Sales tax returns are due the first day of the month following each reporting period. A January return is due February 1. The return becomes late after the 20th. Electronic payments must be initiated and confirmed by 5:00 p.m. ET on the business day before the 20th to avoid penalties.¹¹ You must file for every reporting period even if you had zero taxable sales.

Collection Allowance

Businesses that file and pay electronically and on time can keep a small portion of what they collect. The allowance is 2.5% of the first $1,200 in tax due, capped at $30 per reporting location per period.¹⁴ Over twelve months that comes to $360 for a single-location business, and you lose it entirely for any period you file late or submit an incomplete return.

Late Penalties

A late return triggers a penalty of 10% of the tax owed, with a $50 minimum even if no tax was due.¹⁴ File on time but pay late, or pay on time but file late, and the same 10% applies, assessed once per period rather than twice. A floating interest rate accrues on any unpaid balance. Businesses required to file electronically that submit paper returns face an additional $10 penalty for failing to file electronically and another $10 for failing to pay electronically.

1
Florida Legislature. Florida Code 212.05 – Sales, Storage, Use Tax
2
Florida Legislature. Florida Code 212.055 – Discretionary Sales Surtaxes
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Florida Department of Revenue. Discretionary Sales Surtax Information for Calendar Year 2026
4
Florida Senate. Florida Code 212.054 – Discretionary Sales Surtax; Limitations and Provisions
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Florida Department of Revenue. Discretionary Sales Surtax
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Florida Legislature. Florida Code 212.04 – Admissions Tax
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Florida Legislature. Florida Code 212.08 – Specified Exemptions
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Florida Department of Revenue. Nontaxable Medical Items and General Grocery List
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Florida Department of Revenue. Annual Resale Certificate for Sales Tax
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Florida Department of Revenue. Sales Tax on Commercial Rentals Repealed Effective October 1, 2025
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Florida Department of Revenue. Florida Sales and Use Tax
12
Florida Department of Revenue. DR-1 – Florida Business Tax Application
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Florida Department of Revenue. Instructions for Completing the Florida Business Tax Application
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Florida Legislature. Florida Code 212.12 – Dealer’s Credit for Collecting Tax