The Brevard County sales tax rate is 7%: Florida’s 6% statewide sales tax plus a 1% local discretionary surtax made up of two half-cent components.1Florida Department of Revenue. Discretionary Sales Surtax Information for Calendar Year 2026 Both halves of that local surtax expire on December 31, 2026, so the county rate could drop to 6% in 2027 unless voters renew them.
What Makes Up the 7%
The state’s 6% applies to most retail sales of tangible personal property.2Florida Legislature. Florida Statutes 212.05 – Sales, Storage, Use Tax The local 1% comes from two Brevard County surtaxes:
- A 0.5% school capital outlay surtax funding renovations, security upgrades, and technology for Brevard County public school facilities. It took effect January 1, 2021, and expires December 31, 2026.
- A 0.5% Save Our Indian River Lagoon surtax funding water quality improvements, muck removal, and pollution reduction in the lagoon. It took effect January 1, 2017, and also expires December 31, 2026.
The state keeps its 6% share for statewide programs. Surtax revenue stays in Brevard County and goes to the projects each surtax was created to fund.
The $5,000 Cap on Big-Ticket Items
Brevard’s 1% surtax only applies to the first $5,000 of any single item of tangible personal property. Anything above that amount is taxed at the 6% state rate alone.3Florida Senate. Florida Statutes 212.054 – Discretionary Sales Surtax; Legislative Intent; Authorization and Use of Proceeds
On a $20,000 vehicle, that means 7% on the first $5,000 ($350) and 6% on the remaining $15,000 ($900), for $1,250 total. Without the cap you’d expect $1,400. The cap matters most for cars, boats, furniture sets, and large appliances sold as a package.
What Gets Taxed and What Doesn’t
The 7% rate applies to most physical goods you can buy at retail: clothing, electronics, furniture, motor vehicles, and so on. Florida also taxes some services, including nonresidential pest control, nonresidential cleaning, and investigative or security services.4Florida Department of Revenue. Florida Sales and Use Tax
Several big categories sit outside the tax under Section 212.08 of the Florida Statutes:5Florida Legislature. Florida Statutes 212.08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions
- Groceries. Food products for human consumption, including produce, dairy, bread, meat, and cereals, are fully exempt. Prepared meals from restaurants are still taxed.
- Prescription drugs, prosthetic devices, and hearing aids.
- Residential water, electricity, and certain household fuels.
Digital products aren’t currently taxed in Florida. If you download an e-book, stream music, or subscribe to cloud-based software, no Florida sales tax applies. That could change in a future legislative session, but as of now it holds.
Commercial rent is no longer taxed either. Florida’s separate sales tax on commercial real property rentals was fully repealed effective October 1, 2025, so office, warehouse, and retail leases in Brevard County now carry no state sales tax or discretionary surtax.6Florida Department of Revenue. Sales Tax on Commercial Rentals Repealed Effective October 1, 2025
Qualifying religious, charitable, and educational organizations can apply for a Consumer’s Certificate of Exemption (Form DR-14) from the Florida Department of Revenue and present it at checkout to buy tax-free.7Florida Department of Revenue. Nonprofit Organizations and Sales and Use Tax
2026 Sales Tax Holidays
Florida’s back-to-school holiday for 2026 runs August 7–8. During that window, both the 6% state tax and Brevard’s 1% surtax are waived on:
- Clothing and accessories priced at $100 or less per item
- School supplies priced at $50 or less per item
- Personal computers for home or personal use at $1,500 or less
- Learning aids and puzzles priced at $30 or less
Florida usually schedules disaster preparedness and outdoor recreation holidays as well, though exact 2026 dates for those may not be set until closer to each window.
Buying From Out of State
If you buy something from an out-of-state seller who doesn’t collect Florida sales tax, you owe a 6% use tax directly to the Florida Department of Revenue.8Florida Department of Revenue. Florida Consumer Information Most large online retailers now collect automatically under marketplace facilitator rules, but smaller independent sellers often don’t. When they don’t, the legal obligation to pay rests with you.
What the Rate Could Be in 2027
Both local surtaxes end on December 31, 2026. Brevard County has placed a renewal question for the lagoon surtax on the November 2026 ballot, asking voters to extend it for another ten years.9Brevard County Government. Save Our Indian River Lagoon If neither surtax is renewed, the combined rate drops to 6% on January 1, 2027. If both are renewed, it stays at 7%.
If You’re Selling in Brevard County
Any business selling taxable goods or services in Florida must register with the Florida Department of Revenue before its first sale. Registration is free, and you can do it online through the Florida Business Tax Application or on paper using Form DR-1.10Florida Department of Revenue. Account Management and Registration Collecting sales tax without a valid registration is illegal, and a business that never registers can still be held liable for every dollar it should have collected, plus penalties.
Out-of-state sellers must register and collect Florida sales tax once their sales to Florida customers exceed $100,000 in the previous calendar year. Florida uses only a dollar threshold, not a transaction count. Sales made through a marketplace like Amazon or Etsy don’t count toward that figure for the individual seller, because the platform collects on those sales under Florida’s marketplace facilitator law.11Florida Legislature. Florida Statutes 212.05965 – Marketplace Providers If you sell through such a platform, don’t also collect tax on the same sales yourself.
Filing and Deadlines
Businesses file the Sales and Use Tax Return (Form DR-15) through the Department of Revenue’s electronic portal.12Florida Department of Revenue. eFile and Pay Taxes, Fees, and Remittances Most file monthly, though lower-volume businesses may be allowed quarterly or annual filing.
Returns are due on the first of the month after each reporting period, but no late penalty applies unless the return or payment arrives after the 20th. If the 20th falls on a weekend or holiday, the deadline moves to the next business day.13Florida Department of Revenue. Sales and Use Tax Returns Instructions for DR-15
Late Penalties
A late return or payment triggers a penalty of 10% of the tax owed, with a $50 minimum even if no tax is due for the period.14Florida Senate. Florida Statutes 212.12 – Dealer’s Credit for Collecting Tax; Penalties for Noncompliance Only one 10% penalty applies per period. Interest accrues on unpaid amounts at a floating rate the Department updates periodically.
On-Time Collection Allowance
Businesses that file and pay on time earn 2.5% of the first $1,200 in sales tax collected each period, capped at $30. It’s small, but you forfeit it entirely by filing even one day late.4Florida Department of Revenue. Florida Sales and Use Tax