Excise and discretionary taxes in Florida complement the base 6% sales tax by targeting specific goods and funding local needs. Excise taxes apply to:

Motor Fuel: Over $0.50 per gallon

Tobacco Products: $1.34 per pack of 20 cigarettes

Alcoholic Beverages: $6.50 per gallon for spirits

Discretionary surtaxes vary by county (0.5% to 2.5%) and fund infrastructure, schools, and transportation. Combined, these taxes can raise the total sales tax rate up to 8.5% in some jurisdictions, influencing pricing and compliance for businesses.