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Sales & Use Tax in Tampa, Florida, involves the taxation of retail sales, leases, and rentals of most goods, as well as certain services. Businesses are responsible for collecting sales tax from customers and remitting it to the state, while use tax applies to purchases made outside the state for use within Florida where sales tax was not collected.
Florida imposes a 6% state sales tax rate. In Tampa, Hillsborough County adds a 2.5% discretionary sales surtax, making the combined sales tax rate 8.5% on most taxable transactions. Businesses must register with the Florida Department of Revenue (FLDOR) and file returns typically on a monthly, quarterly, or annual basis depending on their tax liability. Specific exemptions exist for certain items like groceries and prescription medicine.