Florida – Alachua and Martin Counties’ Surtax to Expire

SALT Report 1215 – The Alachua County, Florida 0.25% indigent care surtax and the Martin County, Florida, 0.5% infrastructure surtaxes will expire on December 31, 2011. Beginning January 1, 2012, sales tax dealers in those counties are instructed to collect and remit sales and use tax at the state rate of 6%.

Sales and use tax dealers must remit the surtax to the Florida Department of Revenue on the appropriate sales and use tax returns. Sales and deliveries of taxable merchandise into counties that levy surtaxes will remain subject to the surtax rate in effect for those counties where the delivery occurs.

In December, the department will mail 2012 sales and use tax coupon booklets with instructions for monthly and quarterly paper filers. The 0.0% (zero) surtax rate will be printed on each return. For semiannual or annual filers, the department will mail tax returns at the usual time and will include the correct surtax rate.

For Further Information:

Florida Department of Revenue Tax Information Publications 11A01-08 and 11A01-09