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TIP # 01A01-21
DATE ISSUED: September 14, 2001


Beginning October 1, 2001, dealers in Seminole County should only collect and remit the six percent state sales tax on taxable transactions that occur in Seminole County. The one percent discretionary sales surtax will expire on September 30, 2001, as specified in Ordinance No. 91-9. Dealers in Seminole County should continue to collect the appropriate surtax on sales of taxable goods and services that are delivered into other counties imposing the surtax. Affected dealers in Seminole County will receive new sales and use tax returns from the Department for reporting taxes for October and thereafter. A six percent bracket card is enclosed for your convenience.

On September 4, 2001, the electors of Seminole County, in a referendum, approved Ordinance No. 2001-30, authorizing a one percent local government infrastructure surtax. This surtax is to be effective January 1, 2002, with an expiration date of December 31, 2011. The discretionary sales surtax rate sheet (Form DR-15DSS) that you will receive later this year will indicate the surtax rates in effect for all counties for 2002. Your 2002 sales tax coupon books and all other tax returns printed for tax filing periods in 2002 will indicate the appropriate rate.


This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.

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For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, 1379 Blountstown Highway, Tallahassee, FL 32304-2716.

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