Beginning January 1, 2025, dealers should temporarily stop collecting the following discretionary sales surtaxes:
- The Hillsborough County 0.5% indigent care surtax; and
- The Hillsborough County 0.5% local government infrastructure surtax.
However, dealers should continue to collect the 6% state sales tax and Hillsborough County 0.5% school capital outlay discretionary sales surtax for a combined tax rate of 6.5% for Hillsborough County. For commercial rental periods occurring during the temporary suspension period, dealers should continue to collect the 2% state sales tax on commercial rentals and Hillsborough County 0.5% school capital outlay discretionary sales surtax for a combined tax rate of 2.5% for Hillsborough County.
The Department of Revenue (Department) will notify dealers when to begin collecting all Hillsborough County discretionary sales surtaxes again.
Read Tax Information Publication
#24A01-15 for more information.
