The sales tax rate in Santa Rosa County, Florida is 7%: Florida’s 6% statewide sales tax plus a 1% local discretionary surtax that voters approved in two separate half-cent pieces.1Santa Rosa County Tax Collector. Sales and Use Tax One of those half-cent levies expires at the end of 2026, and a renewal question is on the November 2026 ballot, so the combined rate could drop to 6.5% starting January 1, 2027 if voters reject it.2Santa Rosa County, FL. Local Option Sales Tax Information (LOST)
How the Rate Breaks Down
Florida charges 6% on tangible personal property sold at retail across the state.3Florida Statutes. Florida Code 212.05 – Sales, Storage, Use Tax Counties can add a discretionary surtax when voters approve one.4Florida Statutes. Florida Code 212.055 – Discretionary Sales Surtax; Legislative Intent; Authorization and Use of Proceeds Santa Rosa County’s 1% is actually two half-cent infrastructure surtaxes stacked together. The older half-cent has been in effect since January 1, 1998 and is authorized through December 31, 2028. The newer half-cent took effect January 1, 2017 and sunsets December 31, 2026 unless voters renew it.
Revenue stays in the county and funds road improvements, public safety equipment, water quality protection, and parks.2Santa Rosa County, FL. Local Option Sales Tax Information (LOST)
The $5,000 Cap on Big-Ticket Items
The 1% county surtax only applies to the first $5,000 of a single item of tangible personal property. The local portion of the tax maxes out at $50 per item, no matter how much the item costs.1Santa Rosa County Tax Collector. Sales and Use Tax The 6% state tax has no such ceiling and applies to the full price.5Florida Senate. Florida Code 212.054 – Discretionary Sales Surtax; Limitations, Administration, and Collection
On a $25,000 boat, that works out to $1,500 in state tax (6% of $25,000) plus $50 in county surtax (1% of the first $5,000), for a total of $1,550 rather than the $1,750 you’d expect if both rates ran the full length of the price. The cap matters most on vehicles, boats, RVs, and heavy equipment.
What’s Taxed and What’s Exempt
Most physical goods a retailer sells in Santa Rosa County carry the full 7%: furniture, electronics, clothing, building materials, and so on. The tax also reaches admissions to entertainment venues, amusement parks, and sporting events,6Florida Statutes. Florida Code 212.04 – Admissions Tax; Rate, Procedure, Enforcement and short-term lodging rented for fewer than six months (hotels, motels, vacation rentals).7Florida Statutes. Florida Code 212.03 – Transient Rentals Tax; Rate, Procedure, Enforcement, Exemptions
Florida law exempts several categories you’ll encounter regularly:8Florida Statutes. Florida Code 212.08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions
- Groceries for human consumption, though prepared restaurant meals are taxable.
- Prescription drugs, hypodermic needles and syringes, prosthetic devices, hearing aids, crutches, and prescription eyeglasses. Over-the-counter remedies may qualify if they appear on the state’s approved list of common household remedies.
- Purchases by 501(c)(3) organizations, religious institutions, and government entities, provided the buyer presents a valid Florida sales tax exemption certificate at the time of purchase.
Nutritional supplements like vitamins and protein powders sit in a gray area. The grocery exemption covers food for human consumption, but supplements only qualify if the Department of Business and Professional Regulation lists them as common household remedies. Otherwise they’re taxable.
One significant change took effect October 1, 2025: Florida repealed its sales tax on commercial real property leases.9Florida Department of Revenue. Sales Tax on Commercial Rentals Repealed Effective October 1, 2025 Businesses leasing office space, warehouses, or storefronts in Santa Rosa County no longer owe sales tax or discretionary surtax on their rent.
Short-Term Rentals Owe an Extra 5%
If you rent a home, condo, or room in Santa Rosa County for stays shorter than six months, the guest also owes a 5% tourist development tax on top of the usual 7%. That brings the total tax on a short-term rental to 12%.10Santa Rosa County, FL Clerk of Court & Comptroller. Tourist Development Tax
The tourist development tax is administered by the Santa Rosa County Clerk of Court rather than the Florida Department of Revenue. Property owners and managers who offer short-term rentals must register separately with the Clerk’s office and remit the TDT directly. The 7% sales and use tax still gets reported and paid to the state through the normal process.
Sales Tax Holidays and Permanent Disaster Exemption
Florida runs an annual back-to-school sales tax holiday in August. For 2026, the holiday is expected to run August 1 through August 31, with tax waived on qualifying purchases: clothing and shoes up to $100 per item, school supplies up to $50 per item, learning aids up to $30, and computers and accessories up to $1,500. The exemption applies to both the 6% state tax and the 1% Santa Rosa County surtax.
As of August 1, 2025, Florida made disaster preparedness supplies permanently tax-free. Batteries, portable generators, fire extinguishers, and smoke detectors are no longer part of a limited-time holiday — they stay exempt year-round, which matters in a county that sits on the Gulf Coast for hurricane season.
Buying from Out of State
When you buy something from an out-of-state seller and no Florida sales tax is collected at checkout, you owe a “use tax” at the same rate you’d pay locally: 6% to the state, plus 1% on the first $5,000 of any single item.11Florida Dept. of Revenue. Florida Sales and Use Tax Most large online retailers already collect Florida tax, so use tax mostly comes up with smaller sellers, private-party purchases, or items bought overseas.
You report and pay use tax on Form DR-15MO, filed online or by mail with the Department of Revenue.12Florida Department of Revenue. Out-of-State Purchase Return The return is due quarterly, by the 20th of the month following the end of each calendar quarter. If you paid sales tax to another state on the same purchase, you can credit that amount against what Florida charges, though you still owe the difference if the other state’s rate was lower. Items you used in another state for six months or longer before bringing them into Florida are exempt from use tax.
Out-of-state retailers that sell more than $100,000 in taxable goods to Florida customers in a calendar year must register as Florida dealers and collect both the state tax and the county surtax tied to the delivery address.13Florida Department of Revenue. Account Management and Registration A shipment to Santa Rosa County triggers the 1% surtax; a shipment to a county with a different rate uses that county’s rate. Marketplaces like Amazon and eBay are held to the same threshold and collect on behalf of their third-party sellers.
If You’re Selling in the County
Any business making taxable sales in Santa Rosa County has to register as a Florida sales and use tax dealer before the first sale. Registration goes through the Florida Business Tax Application, online or on paper as Form DR-1, and there’s no fee.13Florida Department of Revenue. Account Management and Registration Dealers who file electronically and pay on time keep 2.5% of the tax collected as a collection allowance, capped at $1,200 per reporting period.14Florida Senate. Florida Code 212.12 – Dealer’s Credit for Collecting Tax; Penalties for Noncompliance The Department of Revenue assigns filing frequency (monthly, quarterly, or semi-annually) based on volume.
Florida treats collected sales tax as state funds. A business that collects tax from customers and fails to remit it faces criminal charges, not just civil penalties: amounts under $1,000 are a misdemeanor, $1,000 to $19,999 a third-degree felony, $20,000 to $99,999 a second-degree felony, and $100,000 or more a first-degree felony.15Florida Statutes. Florida Code 212.15 – Taxes Declared State Funds; Penalties for Failure to Remit The state can aggregate unpaid amounts across reporting periods.
The November 2026 Referendum
Santa Rosa County has placed a renewal question on the November 2026 ballot asking voters to continue the newer half-cent surtax for another five years starting January 1, 2027. If voters approve the renewal, the combined rate stays at 7%. If the referendum fails, the county surtax drops to 0.5% on January 1, 2027, bringing the combined rate to 6.5%. Either way, the older half-cent remains in place through 2028.16Florida Department of Revenue. Discretionary Sales Surtax Information for Calendar Year 2026