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Sales and Use Tax

Learn about transactions subject to sales taxes.

  • Sales and Use Tax

    Directive Statement Fee-for-Service Educational Activity (FSEA) units are responsible for reporting and paying sales and use taxes on sales with...
  • Florida Discretionary Sales Surtax

    Directive Statement Discretionary sales surtax, also called a county tax, is imposed by most Florida counties and applies to most...
  • Real Property Rental, Lease, or License

    Directive Statement Sales tax is due at the rate in effect during the time the tenant occupies, or is entitled...