Tax laws and codes can seem daunting and complex. But it's helpful if you think of state taxation as two basic types of consumer tax laws: those for state revenue, and those aiming to discourage certain behaviors. Florida consumer tax laws include both types -- including sales tax that affects everyone in the state and relatively excessive cigarette taxes. Liquor and gasoline taxes also are relatively high, in an attempt to limit their consumption as well as raise revenue.
Consumer Tax Statutes in Florida
Florida's consumer tax laws are listed in the table below. See State Tax Laws for more general information, and check with your local municipality for county and city taxes.
| Sales Tax | 6% §§212.05 (local municipalities may charge additional sales tax, making the rate as high as 8% in some place) |
| Cigarette Tax | $1.339 per pack of 20 cigarettes §210.02 |
| Gasoline Tax per Gallon | 36.8¢ §206.41 |
| Use Tax | 6% §§212.05 |
| Liquor Tax | Beer 48¢/gal.; Wine <17.259% $2.25/gal., >17.259% $3.00/gal.; Sparkling wine $3.50/gal.; Spirits 17.259% to 55.78% $6.50/gal., >55.78% $9.53/gal. §§563.05; 564.06; 565.12 |
| Gambling Tax | NA |
If you live in Florida and you're shopping online or in another state, it may seem like you're getting items "tax free." However, the Florida Department of Revenue requires you to pay a "use tax" if you purchase taxable goods or services delivered into or used in Florida if the vendor does not collect a sales tax. As noted above, the use tax rate is 6 percent, the same as the sales tax rate. Examples where Florida’s use tax would apply are:
If the out-of-state seller does not collect sales tax, it is up to you to comply with Florida statutes. You can pay the tax to the Florida Department of Revenue, either online or by mail.
Florida Consumer Tax Laws: Related Resources
Tax law can be the most confusing area of law for ordinary citizens to understand. You can visit FindLaw's sections on Florida Tax Laws and Tax Laws and Forms if you would like access to more general tax information. For more general information, see FindLaw's extensive Tax Law section.
Questions About Florida Consumer Tax Laws? Talk to an Attorney
While income taxes require taxpayers to actively fill out forms and make any required payments, consumer taxes generally are tacked onto the price. But if you run a business, or if you need help figuring out how to pay use taxes, you may want to speak with an experienced tax attorney in your area.
