Florida charges 6% sales tax on a motor vehicle plus any county discretionary sales surtax, and the surtax applies only to the first $5,000 of the purchase price (Florida Department of Revenue publication GT-800030, revision 07/16, read October 2026). A credit is allowed for a like tax lawfully paid to another state.
At a glance
Key Facts
State rate
6%
County surtax applies to
First $5,000 of price
Surtax follows
Buyer's registration address county
Other-state tax paid
Credit allowed
Introduction
Florida's county surtax is capped by dollar amount, not by rate, so the total on an expensive car is barely higher than the 6 percent state tax alone.
This guide explains how the 6 percent and the surtax stack, how the surtax follows the buyer's address, when a trade-in reduces the base, and how credit works for a vehicle bought elsewhere, using the Department of Revenue's Sales and Use Tax on Motor Vehicles publication (GT-800030), read on 29 October 2026. The edition we could open is revision 07/16; the Department's forms library also lists a later revision (R. 08/22) that we could not open, so check that edition for anything beyond the 6 percent rate and the $5,000 surtax cap, which we also confirmed in the statutes.
Section 01
What Is Taxed
Florida sales and use tax, plus any applicable discretionary sales surtax, is due on all new or used motor vehicles sold, leased, delivered into, imported into, or used in Florida, unless a specific exemption applies. The state rate is six percent (Florida Statutes section 212.05 sets it at 6 percent of the sales price and applies the same rate to each occasional or isolated sale of a motor vehicle that must be titled in Florida). Any separately itemized fee or charge mandated by a state law for titling, licensing or registering the vehicle, or for recording a lien, is not subject to tax.
Section 02
The County Surtax: First $5,000 Only
Most counties impose a local option discretionary sales surtax. Surtax is due when the purchaser's residing address on the registration or title is a location within a county imposing a surtax. Discretionary sales surtax applies to the first $5,000 of the purchase price; section 212.054 of the statutes says the sales amount above $5,000 on any item of tangible personal property is not subject to the surtax. Form DR-15DSS, Discretionary Sales Surtax Information, provides a list of Florida counties and their surtax rates; check it for your county's current rate.
Our illustration: $25,000 vehicle, 1% county surtax
Amount
State tax: 6% of $25,000
$1,500
Surtax: 1% of the first $5,000
$50
Total sales tax and surtax
$1,550
The 1 percent surtax rate in the example is for illustration only; your county's rate is on form DR-15DSS. This is our arithmetic on the Department's rules, not an official calculation.
Section 03
Trade-Ins and Tax Paid in Another State
The rules below are as stated in the 07/16 edition of GT-800030; confirm them against the Department's latest edition.
Trade-in: a registered dealer may deduct a trade-in allowance when, in a single transaction, tangible personal property (not real property) is traded as part of the motor vehicle sale. If the sale is between individuals, the purchaser must, in a single transaction, trade an aircraft, boat, motor vehicle or mobile home for the vehicle being purchased.
Credit for tax paid elsewhere: a credit against any Florida sales and use tax or surtax due is allowed to a purchaser who provides documentation that a like tax has been lawfully imposed and paid to another state, territory or the District of Columbia. If you purchase a vehicle in a state with a four percent rate, you must pay an additional two percent, plus any applicable surtax, when the vehicle is brought into Florida and registered, licensed or titled here.
Residents of lower-tax states: when a vehicle is sold to a resident of another state that imposes a sales tax of less than six percent and the purchaser takes possession in Florida, the purchaser's home state tax rate is applied when conditions are met, including the Affidavit for Partial Exemption (Form DR-123) and licensing in the home state within 45 days.
Section 04
About the Source Edition
The Department's publication GT-800030 that we read carries the revision date R. 07/16. The Department's forms library also lists a later revision, R. 08/22, which we could not open, so we have not checked whether it changes the trade-in, credit or partial-exemption wording. The 6 percent rate (Florida Statutes 212.05) and the $5,000 surtax cap (212.054) were checked directly in the statutes on 29 October 2026. County surtax rates change each January 1; the current form is DR-15DSS for calendar year 2026 (R. 11/25), and several county surtaxes are listed as expiring on 31 December 2026, so look for the 2027 edition. Ask your county tax collector's office for the exact amount at titling.
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Six percent state sales tax plus any county discretionary sales surtax, which applies only to the first $5,000 of the purchase price.
Q
Does the county surtax apply to the whole price?
No. The Department of Revenue says the discretionary sales surtax applies to the first $5,000 of the purchase price.
Q
Which county's surtax do I pay?
The one where the purchaser's residing address on the registration or title is located, if that county imposes a surtax.
Q
Is there a credit if I paid sales tax in another state?
Yes, with documentation that a like tax was lawfully imposed and paid. For example, a four percent state tax paid elsewhere means an additional two percent, plus any surtax, when the vehicle is titled in Florida.
Q
Are title and registration fees taxed?
No. Any separately itemized fee mandated by a state law for titling, licensing or registering the vehicle, or for recording a lien, is not subject to tax.
Q
How does a trade-in work between private parties?
The purchaser must, in a single transaction, trade an aircraft, boat, motor vehicle or mobile home for the vehicle being purchased to get a trade-in allowance.
Q
Where do I find my county's surtax rate?
On the Department's Form DR-15DSS, Discretionary Sales Surtax Information, which lists Florida counties and their surtax rates.
Disclaimer:This guide gives general tax information for educational purposes and is not tax, legal or financial advice. Rules, forms and deadlines are set by the authorities named here and can change; check the official sources linked in this guide and talk to a qualified tax professional about your own situation.