Yes, Florida imposes sales tax on the sale of appliances. Appliances are considered tangible personal property and are subject to Florida’s state sales tax rate of 6%, plus any applicable discretionary sales surtax imposed by counties.
Detailed Explanation
1. Sales Tax on Tangible Personal Property
- Definition: Appliances such as refrigerators, ovens, washers, dryers, and other household devices are classified as tangible personal property.
- Taxability: Under Florida law, the sale of tangible personal property is generally subject to sales tax unless specifically exempted.
- Authority:
- Florida Statutes § 212.05(1)(a): Imposes a tax on the sale of tangible personal property.
- Reference: Florida Department of Revenue – Sales and Use Tax
2. State Sales Tax Rate
- State Rate: The general state sales tax rate in Florida is 6%.
- Authority:
- Florida Statutes § 212.05(1)(a)1.a.: Specifies the 6% tax rate on tangible personal property.
- Reference: Florida Statutes – Chapter 212
3. Discretionary Sales Surtax (Local Option Sales Tax)
- County Surtax: Counties in Florida may impose a discretionary sales surtax, added to the state sales tax rate.
- Range: The surtax rate varies by county, ranging from 0.5% to 2.5%.
- Application: The surtax applies to the first $5,000 of the purchase price of tangible personal property.
- Authority:
- Florida Statutes §§ 212.054 and 212.055: Authorize counties to levy a discretionary sales surtax.
- Reference: Florida Department of Revenue – Discretionary Sales Surtax Information
4. Exemptions and Sales Tax Holidays
- General Exemptions: Certain items are exempt from sales tax (e.g., groceries, prescription drugs), but appliances are not generally exempt.
- Sales Tax Holidays: Florida periodically offers sales tax holidays during which specific items may be purchased tax-free.
- Examples:
- Disaster Preparedness Sales Tax Holiday: May exempt certain portable generators and appliances.
- Back-to-School Sales Tax Holiday: Does not typically include appliances.
- Reference: Florida Department of Revenue – Sales Tax Holidays
- Examples:
- Important Note: Unless an appliance is specifically listed as exempt during a sales tax holiday, it remains taxable.
5. Installation Charges
- Separately Stated Charges:
- Non-Taxable: If installation charges are separately stated on the invoice, they are not subject to sales tax.
- Bundled Charges:
- Taxable: If installation charges are not separately stated, the entire amount is subject to sales tax.
- Authority:
- Florida Administrative Code Rule 12A-1.016(2): Addresses the taxability of installation charges.
- Reference: Florida Administrative Code – Installers and Repairers
Example Calculation
Suppose you purchase a refrigerator in a county with a 1% discretionary sales surtax.
- Appliance Price: \$2,000
- State Sales Tax (6%): \$2,000 × 6% = \$120
- County Surtax (1% on first \$5,000): \$2,000 × 1% = \$20
- Total Sales Tax: \$120 + \$20 = \$140
- Total Purchase Price: \$2,000 + \$140 = \$2,140
Authoritative Sources
- Florida Department of Revenue
- Sales and Use Tax:
- Discretionary Sales Surtax:
- Sales Tax Holidays:
- Florida Statutes
- Chapter 212 – Tax on Sales, Use, and Other Transactions:
- Florida Administrative Code
- Rule 12A-1.016 – Installers and Repairers:
Disclaimer: The information provided is for general informational purposes and should not be considered legal or tax advice. Tax laws are complex and subject to change. For advice specific to your situation, consult a qualified tax professional or refer to official IRS resources.