Bill > H0791

This bill increases the state sales tax rate from 6% to 9% and introduces several key provisions related to sales taxes and revenue distribution. The bill, named the "Freedom 3 - The School and Safety Revenue Replacement Act," mandates that one-third of the proceeds collected from sales taxes under section 212.05(1)(a) will be used to fund the Florida Education Finance Program, which supports public school financing. Additionally, the bill creates a new 5% sales surtax on property transactions that will be collected alongside existing property transaction taxes and returned to the relevant county governing authorities. The bill also maintains existing detailed regulations about sales tax collection, particularly for non-resident purchases of boats and aircraft, which involve specific documentation and time-sensitive requirements for tax exemption. The bill's implementation is contingent upon the approval of a related constitutional amendment at an upcoming general or special election, ensuring that the tax changes are aligned with potential broader constitutional changes.

Budget and Finance

https://www.flsenate.gov/Session/Bill/2026/791