The sales tax rate in Collier County, Florida is a flat 6%. That’s the entire statewide sales tax, with no local discretionary surtax added on top. Most Florida counties layer an extra half-percent to one-and-a-half percent onto the state rate, so shoppers here pay less on taxable purchases than in neighboring Lee County and much of the state.
Why the Rate Is Just 6%
Florida imposes a 6% sales tax on retail sales of tangible personal property statewide.1Florida Senate. Florida Code 212.05 – Tax on Sales, Use, and Other Transactions What varies by county is the local discretionary surtax. Collier County’s local surtax rate is currently 0%.2Florida Department of Revenue. Discretionary Sales Surtax Rate Table
It hasn’t always been that way. Voters approved a 1% local government infrastructure surtax in November 2018 to fund county infrastructure projects.3Collier Clerk of the Circuit Court and Comptroller. Update on the County Infrastructure Sales Surtax It hit its $490 million target about two years ahead of schedule, and the Board of County Commissioners adopted Ordinance 2023-45 ending the surtax on December 31, 2023. Since January 1, 2024, dealers in Collier County have collected only the 6% state rate.4Florida Department of Revenue. Tax Information Publication TIP No. 23A01-22
County commissioners have publicly discussed a possible new surtax to fund stormwater infrastructure. Any new surtax would need voter approval before it could take effect, so the 6% total will hold until that happens.
What Gets Taxed and What Doesn’t
The 6% applies broadly to tangible personal property: electronics, furniture, appliances, clothing, and similar physical goods. Most services are not taxable unless the legislature has specifically listed them, so a legal consultation or a doctor’s visit carries no sales tax. Repair work on tangible goods is one of the services that is taxable.
Several categories of goods are fully exempt:
- Groceries and food products for human consumption, including fresh produce, canned goods, cereal, dairy, meat, and baked goods from a grocery store or bakery without eat-in facilities.5Florida Legislature. Florida Code 212.08 – Exemptions
- Prescription medicine, hypodermic needles, and syringes.
- Common household over-the-counter remedies approved by the Department of Business and Professional Regulation.
- Chemical compounds and test kits used to diagnose or treat human disease or injury.
- Artificial eyes and limbs, orthopedic shoes, prescription eyeglasses, dentures, hearing aids, crutches, and other prosthetic and orthopedic devices.
The grocery exemption does not cover prepared food sold for immediate consumption. Restaurant meals, deli items, food from places with eat-in seating, and alcoholic beverages all stay taxable at 6%.
Cars, Boats, and Aircraft
Florida charges the full 6% on sales of motor vehicles, boats, mobile homes, and aircraft that must be registered, titled, or documented in the state, whether you buy from a dealer or in a private sale.1Florida Senate. Florida Code 212.05 – Tax on Sales, Use, and Other Transactions In counties that impose a local surtax, the surtax portion only applies to the first $5,000 of the purchase price.6Florida Senate. Florida Code 212.054 – Discretionary Sales Surtax; Limitations, Administration, and Collection Because Collier’s local rate is 0%, the total tax on a vehicle or boat purchased here is simply 6% of the full price.
Short-Term Rentals: 11% Total
Renting a hotel room, vacation home, or any other accommodation for six months or less triggers two taxes. The state charges its 6% sales tax on the rental amount.7Florida Senate. Florida Code 212.03 – Transient Rentals Tax Collier County adds a 5% Tourist Development Tax, collected and remitted by the property owner to the Collier County Tax Collector.8Collier County Tax Collector. Tourist Tax FAQ The combined rate for a short-term guest is 11%.
Rentals under a written lease for continuous residence beyond six months are not subject to either tax.7Florida Senate. Florida Code 212.03 – Transient Rentals Tax
Commercial Rent Is No Longer Taxed
Florida used to tax commercial rent, and the rate was gradually reduced from 5.5% down to 2% by 2024. Effective October 1, 2025, the state fully repealed the sales tax on commercial rentals under Section 212.031.9Florida Department of Revenue. Sales Tax on Commercial Rentals Repealed Effective October 1, 2025 No sales tax is currently due on office, retail, or warehouse rent anywhere in Florida, Collier County included.
Use Tax on Out-of-State and Online Purchases
If you buy something taxable from an out-of-state seller and no sales tax was collected at checkout, Florida law requires you to pay use tax at the same 6% rate.10Florida Department of Revenue. Consumer Information This most often applies to online orders from sellers with no Florida presence and to purchases you make while traveling and bring home.
Individual consumers report use tax on Form DR-15MO, the Out-of-State Purchase Return, filed with the Department of Revenue. Returns are due quarterly: purchases from January through March are due April 1 and late after April 20, and the same pattern follows for each subsequent quarter. You can also file each time you make a purchase. No return is required if the tax owed is under one dollar.
Selling in Collier County: What Businesses Need to Know
Registering as a Dealer
Any business that sells taxable goods or services in Florida must register for a Sales and Use Tax Certificate of Registration before making its first sale. You can register online through the Florida Business Tax Application or by submitting a paper Form DR-1.11Florida Department of Revenue. Account Management and Registration There is no charge for the certificate itself.
Resale Certificates
If you buy goods for resale, a valid Florida Annual Resale Certificate lets you buy them from suppliers without paying sales tax at the time of purchase. The certificate expires every December 31, and the Department of Revenue issues renewals each November to active registered businesses.12Florida Department of Revenue. Annual Resale Certificate for Sales Tax If you buy something tax-free with a resale certificate and end up using it in your business or keeping it personally, you owe use tax on that item.
Filing and Payment
Sales tax returns are filed monthly. Electronic payment deadlines for 2026 generally fall between the 16th and 19th of the month following the collection period, and payments must be completed by 5:00 p.m. ET on the deadline date to count as timely.13Florida Department of Revenue. Florida eServices Calendar of Electronic Payment Deadlines for Calendar Year 2026 If a deadline falls on a weekend or holiday, it moves to the previous business day.
Dealers who file and pay on time earn a small collection allowance of 2.5% of the first $1,200 in tax due, capped at $30 per reporting location.14Florida Department of Revenue. Florida Sales and Use Tax
Penalties
Missing a deadline triggers a 10% penalty on unpaid tax, with a $50 minimum even if no tax is owed for the period. Interest accrues at 1% per month on outstanding balances, starting on the 21st of the month after the tax was due. Failing to disclose tax that was actually owed can escalate to a total of 50% in additional penalties.15Florida Senate. Florida Code 212.12 – Dealer’s Credit; Penalties; Estimated Tax
Sales Tax Holidays and Disaster Prep Exemption
Florida periodically enacts sales tax holidays that suspend the 6% on qualifying items. The annual back-to-school holiday has recently covered clothing and footwear at $100 or less, school supplies at $50 or less, learning aids at $30 or less, and personal computers at $1,500 or less. The 2025 back-to-school holiday ran the entire month of August. The 2026 dates have not been finalized, so check the Department of Revenue’s website as summer approaches.
A permanent exemption took effect August 1, 2025, on certain disaster preparedness supplies including batteries, portable generators, fire extinguishers, and smoke detectors. Those items are now exempt year-round rather than only during a limited holiday window, which is a meaningful ongoing savings for residents of a hurricane-prone county.