Florida local sales tax rates in 2022 ran from 0% to 1.5%, which put the combined state-and-local rate anywhere from 6% to 7.5% depending on the county where the sale took place. The 6% state rate was uniform statewide; the variation came entirely from the discretionary surtax each county’s voters had approved. To confirm a specific county’s 2022 rate, use the 2022 edition of Form DR-15DSS published by the Florida Department of Revenue.1Florida Department of Revenue. Discretionary Sales Surtax
The 6% State Rate Everyone Paid
Every taxable sale in Florida in 2022 started with a 6% state sales tax under Florida Statutes Section 212.05. The rate applied to most tangible personal property sold at retail, plus certain rentals and services, and businesses collected it at the point of sale and remitted it to the Florida Department of Revenue.2The Florida Legislature. Florida Code 212.05 – Sales, Storage, Use Tax
No city or county could change this figure. The 6% functioned as a floor across all sixty-seven counties, with any local surtax layered on top.
How County Surtax Rates Got Set
Counties added to the 6% through discretionary sales surtaxes authorized under Florida Statutes Section 212.055. County commissioners could not impose them unilaterally. Each surtax had to go to voters as a referendum, typically during a general election, and a majority had to approve it before it took effect.3Florida Legislature. Florida Code 212.055 – Discretionary Sales Surtaxes; Legislative Intent; Authorization and Use of Proceeds
Florida law authorized several surtax categories, each tied to a specific purpose and capped at its own rate: charter county and regional transportation (up to 1%), local government infrastructure (0.5% or 1%), a small county surtax available to counties of 50,000 or fewer as of April 1, 1992 (0.5% or 1%), school capital outlay (up to 0.5%), indigent care and trauma center (up to 0.5%), emergency fire rescue (up to 1%), and pension liability (up to 0.5%).
Counties could stack surtax types, but the statute capped the combinations. The infrastructure, small county, indigent care, and county public hospital surtaxes together could not exceed 1%. With other categories layered on, the heaviest-taxed counties reached a 1.5% local rate in 2022.3Florida Legislature. Florida Code 212.055 – Discretionary Sales Surtaxes; Legislative Intent; Authorization and Use of Proceeds
Revenue stayed local. A school surtax funded that county’s schools; a transportation surtax paid for that county’s roads. Each approved surtax also carried a duration. Some ran indefinitely until repealed, others expired on a set date and required a fresh referendum to renew.
Looking Up a Specific County’s 2022 Rate
The Florida Department of Revenue publishes Form DR-15DSS, Discretionary Sales Surtax Information, each year. The form lists every county’s surtax rate, the effective dates, and the combined state-plus-local rate. The 2022 edition is the definitive reference for that year, and it sits on the Department’s Forms and Publications page under the Discretionary Sales Surtax section.1Florida Department of Revenue. Discretionary Sales Surtax
Use the year-specific form. Because surtax rates change whenever voters approve or reject a referendum, a county’s 2022 rate may differ from its 2023 or 2024 rate. Anyone resolving a 2022 question, whether for an audit, a refund claim, or a late filing, needs the 2022 DR-15DSS specifically. Pulling the current year’s form is the most common source of error in retroactive filings.
The $5,000 Cap on the Local Portion
The local surtax only applied to the first $5,000 of any single item of tangible personal property. The state 6% still hit the full price, but the local percentage stopped at the $5,000 threshold.4Online Sunshine. Florida Code 212.054 – Discretionary Sales Surtax; Limitations, Administration, and Collection
Consider a $30,000 vehicle bought in 2022 in a county with a 1% local surtax. The state tax came to $1,800 (6% of $30,000). The local surtax applied to only $5,000, adding $50. Total: $1,850. A straight 7% on $30,000 would have been $2,100, so the cap saved this buyer $250.
The cap mattered most for boats, vehicles, heavy equipment, and high-end electronics. It applied per item, so buying three $10,000 items in one transaction meant the $5,000 cap applied separately to each. One nuance: if multiple items were normally sold together as a set or assembled into a single working unit, the statute treated them as one item for purposes of the $5,000 limit, so a computer sold as a package with a monitor and keyboard could be treated as a single unit.5Florida Senate. Florida Statutes 212.054 – Discretionary Sales Surtax; Limitations, Administration, and Collection
Vehicle buyers who traded in another vehicle at the same dealership in the same transaction got the trade-in value deducted from the taxable price before either the state tax or local surtax was calculated.6Florida Department of Revenue. Sales and Use Tax on Motor Vehicles
Which County’s Rate Applies
The local surtax was based on where the goods were delivered, not where the business was located. A furniture store in a no-surtax county that delivered a couch to a buyer in a 1% county had to charge the 1% rate. The Department of Revenue administered local surtax alongside the state tax, so businesses filed a single return covering both.4Online Sunshine. Florida Code 212.054 – Discretionary Sales Surtax; Limitations, Administration, and Collection
The same rule reached out-of-state sellers. Since July 1, 2021, Florida has required marketplace platforms such as Amazon, eBay, and Etsy to collect and remit Florida sales tax, including the applicable local surtax, on behalf of third-party sellers. Remote sellers without a marketplace intermediary had to register and collect Florida tax once they exceeded $100,000 in taxable sales in the prior calendar year.
Purchases Where No Rate Applied
Not every 2022 purchase carried sales tax at all. Groceries bought for home preparation, prescription medicines, most medical supplies, children’s diapers, and products used to absorb menstrual flow were exempt from both the state 6% and any local surtax.7Florida Senate. Florida Code 212.08 – Sales, Storage, Use Tax; Specified Exemptions8Florida Department of Revenue. Nontaxable Medical Items and General Grocery List
Florida also suspended sales tax on certain categories during designated 2022 holiday windows, eliminating both state and local tax on qualifying purchases. The Back-to-School Sales Tax Holiday ran from July 25 through August 7, 2022, covering clothing and footwear ($100 or less per item), school supplies ($50 or less per item), learning aids and jigsaw puzzles ($30 or less), and personal computers and accessories for home or personal use ($1,500 or less). Children’s diapers, baby and toddler clothing, and apparel were exempt for a full year from July 1, 2022, through June 30, 2023, with no price cap. Children’s books for ages 12 and under were exempt from May 14 through August 14, 2022, also with no price limit.9Florida Department of Revenue. 2022 Back-to-School Sales Tax Holiday
For any 2022 transaction where tax did apply, pull the 2022 DR-15DSS, find the delivery county, and add that county’s surtax to the 6% state rate to get the correct combined figure.