FL - Guidance issued on affidavit required to claim exemption for boats sold to nonresident purchasers
Guidance is issued regarding changes that have been made to the affidavit required to claim the sales tax exemption for […]
Read MoreThe Florida tourist development tax rate in Highlands County is increased from 4% to 5% effective August 1, 2023.
Combined Tax Rate
Beginning August 1, 2023, dealers must collect a combined tax rate of 12.5% on transient rental transactions in Highlands County. The combined tax rate of 12.5% is composed of:
the 6% state sales tax;
the 5% tourist development tax;
the 1% local government infrastructure surtax; and
the 0.5% school capital outlay surtax.
Taxpayers should report the Highlands County tourist development tax along with sales tax on Line D of the Florida Sales and Use Tax Return (Form DR-15).
Adoption of Ordinance
The Highlands County Board of County Commissioners adopted Ordinance No. 22-23-24 increasing the tourist development tax rate. Tax Information Publication, No. 23A01-18, Florida Department of Revenue, July 21, 2023
Guidance is issued regarding changes that have been made to the affidavit required to claim the sales tax exemption for […]
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