What Are Local Surtaxes and How Do They Apply? – Outsourcing Processing Academy

Course Content

Introduction

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Introduction Definition of Sales and Use Tax

1. Legal Framework of Florida Sales Tax

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1.1 Legal Basis Chapter 212 of the Florida Statutes

1.2 Role of the Florida Department of Revenue (FDR)

1.3 Who Must Collect and Remit Sales Tax

1.4 Physical and Economic Nexus Rules

1.5 Registration Process for Florida Sales Tax

2. Taxable vs. Exempt Categories

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Taxable vs. Non-Taxable Goods

Selectively Taxable Services

Partially Exempt Products

Industry-Specific Rules (e.g., Construction, Manufacturing, Food)

3. Understanding State Rate and County Surtaxes

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State vs. local surtax (discretionary surtax)

Florida Base Sales Tax Rate (5.25% as of July 1, 2025)

What Are Local Surtaxes and How Do They Apply?

Official Tools to Determine Total Rate by Address

When Surtax Applies — and When It Doesn’t

4. How to Calculate Sales Tax Properly

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5. Legal Formulas and Rounding Rules

Multi-Surtax Deliveries

Shipping & Handling Rules

Common Errors in Automated Tax Systems

5. Proper Setup of POS and Accounting Systems

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Regional Configuration for POS Terminals

Tax-Compatible Software for Florida

Criteria for Reliable Accounting Automation

Validating Calculations and Records for Audit

Florida Sales Tax Essentials