How it applies to transactions subject to sales and use tax, including sales of motor vehicles, mobile homes, boats, and airplanes.

Under specific conditions, Florida counties are authorized to levy a discretionary sales surtax on most transactions subject to sales and use tax. A dealer (including an out-of-state dealer) who sells and delivers taxable merchandise or services to a location within a county imposing a discretionary sales surtax is required to collect the surtax at the rate imposed in the county where the merchandise or service is delivered.

The requirement to collect and remit surtax applies to all dealers doing business in the taxing county regardless of where they are located.

The discretionary sales surtax rate varies, depending on the county. Some counties do not impose this tax. Discretionary sales surtax must be collected when the transaction occurs in, or delivery is into, a county that imposes a surtax and the sale is subject to sales and use tax. Use the chart below to help you determine when to collect discretionary sales surtax.

A list of counties and their rates is included with your sales and use tax coupon booklet. To obtain Form DR-15DSS, Discretionary Sales Surtax Information, see the "For Information and Forms" section.

For purposes of levying the surtax, transactions are deemed to have occurred in the county imposing the surtax when:

• The selling dealer delivers taxable merchandise or taxable service in or into a county imposing a surtax.
  
• The event for which an admission is charged is located in a county imposing the surtax. (Tax is due at the rate of the county where the event is held.)
  
• The consumer of utility, wired, or cable television services is located in a county imposing the surtax; or the telecommunication services are provided to a location within a county imposing the surtax.
  
• The sale of prepaid calling arrangements occurs in a county imposing the surtax.
  
• The person receiving the consideration for the issuance of a service warranty from the service warranty agreement holder is in a county imposing the surtax. (Tax is due at the rate of the county where the selling dealer is located.)
  
• The commercial real property that is leased or rented, or upon which a license for use is granted, is in a county imposing a surtax.
  
• The transient rental (living and sleeping accommodations) transaction occurs in a county imposing a surtax.
  
• The registered dealer owing a state tax on purchases or leases is in a county imposing a surtax.

Discretionary sales surtax rates can change. New surtaxes become effective on January 1 of each year; however, expiration dates vary. Periodically check the expiration dates that are listed on Form DR-15DSS. Registered sales tax dealers are responsible for collecting the correct rate.

Charges for long distance telephone service are exempt from discretionary sales surtax. Discretionary sales surtax does not apply to the amount above $5,000 on any single taxable item, when sold to the same purchaser at the same time. Single items include:

• Items normally sold in bulk.
  
• Items assembled to comprise a working unit.

Written purchase orders or agreements with selling dealers and purchasers can qualify for the $5,000 limitation if they meet certain conditions. The written purchase order or agreement must provide for the purchase of a specific quantity of tangible personal property to be delivered within a definite specified time.

The sale of a motor vehicle or mobile home, which is required to be registered in Florida, is considered to have occurred in the county identified as the purchaser's residence address on the title or registration document. The sale of an aircraft or boat required to be registered, licensed, titled, or documented in Florida or by the U.S. government, is subject to the surtax in the county where it is delivered.

A credit will be allowed for sales tax paid to another state or U.S. territory, provided documented proof of payment is given. The credit will be the amount paid the other state up to the amount owed to Florida and the county of registration. No credit will be allowed for any taxes paid to a foreign country.

Discretionary sales surtax is paid together with sales and use tax by dealers on the Sales and Use Tax Return (Form DR-15). Returns and payments are due on the 1st and late after the 20th day of the month following the date of sale, regardless of when payment is actually made by the customer. For example, if the sale takes place on the 1st of one month, then tax is not due until the 1st of the next month.

Returns and payments postmarked after the 20th are late. However, if the 20th falls on a Saturday, Sunday, or federal or state holiday, they will not be considered late if they are postmarked on the first business day following the 20th.

Tax Rules - Call Taxpayer Services to request a copy of Rule 12A-15, Florida Administrative Code.

Brochures - The following brochures are available from your local Department of Revenue service center, the DOR Distribution Center, or Taxpayer Services:

• Florida's Sales and Use Tax
  
• Aircraft Dealers
  
• Aircraft Owners
  
• Boat Dealers
  
• Boat Owners
  
• Commercial Real Property Rentals
  
• Recreational Vehicles
  
• Tangible Personal Property Rentals
  
• Residential Real Property Rentals
  
• Motor Vehicles

Information and forms are available on our Internet site at http://sun6.dms.state.fl.us/dor/

To receive forms by mail:

• Order multiple copies of forms from our Internet site at http://sun6.dms.state.fl.us/dor/forms/order or
  
• Fax your form request to the DOR Distribution Center at 850-922-2208 or
  
• Call the DOR Distribution Center at 850-488-8422 or
  
• Mail your form request to:
  DISTRIBUTION CENTER
  FLORIDA DEPARTMENT OF REVENUE
  168A BLOUNTSTOWN HWY
  TALLAHASSEE FL 32304-3702
  

To receive a fax copy of a form, call 850-922-3676 from your fax machine telephone.

To speak with a Department of Revenue representative, call Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at 1-800-352-3671 (in Florida only) or 850-488-6800.

Hearing or speech impaired persons may call the TDD line at 1-800-367-8331 or 850-922-1115.

For a written response to your questions, write:

TAX INFORMATION SERVICES
FLORIDA DEPARTMENT OF REVENUE
1379 BLOUNTSTOWN HWY
TALLAHASSEE FL 32304-2716

Department of Revenue service centers host educational seminars about Florida's taxes. For a schedule of upcoming seminars,

• Visit us online at http://sun6.dms.state.fl.us/dor/ or
  
• Call the service center nearest you.