FAST FACTS: In summary, Florida Sales Tax is 6%, which applies to all sales with a few exceptions. However, some counties also charge an additional Local Discretionary Sales Surtax rate. This Local Surtax only applies to the first $5,000.00 of the price of the RV. The Local Surtax is based on the Florida county in which the RV will be registered. Click here (insert link 2) to see the Local Discretionary Sales Surtax by County for the year 2022.

NOTICE: The information stated below has been obtained directly from the Florida Department of Revenue’s website. Links are provided at the end of this article so that you may access the most up to date information.


WHY IS THIS IMPORTANT? This information is important because you want to know how to calculate tax and surtax so that you may include it in the purchase price of the RV. If tax or surtax is meant to be collected on an item, it will be owed regardless of whether it was calculated into the purchase price of the item or not. So, follow the steps below to keep more money in your wallet!

To compute the amount of tax to be collected, you must follow certain steps!

Step 1: Determine the Taxable Base

The taxable base is the amount on which the tax is to be calculated. This is otherwise known as the net selling price.

In order to determine the Taxable Base, you must calculate the following:

  • Retail Sales Price
  • Amount of Trade-in Allowance (if applicable)
  • Whether the sale qualifies as an exempt sale
    • Exemptions include, but are not limited to:
      • Sales for resale to other dealers
      • Sales to an exempt organization
        • Like a County School Board
      • Sales shipped out of state/country for pick up
      • Sales to someone from a state with no sales tax
    • Make sure to be up to date on exemptions!
      • Google is your friend!

Step 2: Apply the Applicable Tax Rate to the Taxable Base

Here is an example:

Sales Price – Trade-In Value = Taxable Base

Taxable Base x 6% + (Discretionary Tax x $5,000 (at a maximum)) = Applicable Tax Amount

Taxable Base + Applicable Tax Amount = AMOUNT DUE

Sales Price $25,000.00
Trade-In Value $4,000.00
Taxable Base $21,000.00
Discretionary Tax 1%

$25,000.00 – $4,000.00 = $21,000.00

$21,000 x 0.06 + (0.01 x $5,000.00) = $1,310.00

$21,000.00 + $1,310.00 = $22,310.00

REMEMBER: The sale, use, or storage for use of any motor vehicle is taxable on the FULL sales price, without ANY deductions.

However, if the federal retail excise tax is imposed on the sale of the vehicle, but is stated separately on the sales invoice, it is NOT subject to Florida tax pursuant to Florida Administrative Code Section 12A-1.022(1)(b) (add link 3).


The Local Discretionary Sales Surtax changes annually and it is released every November.

In order to find the most up to date Surtax please follow these instructions: