Broward County has a combined sales tax rate of 7%. This includes Florida’s 6% state sales tax plus a 1% county discretionary sales surtax.

The state portion stays constant across Florida. The county surtax varies by location. Broward’s 1% surtax is lower than Miami-Dade County’s 1.5% but higher than some rural counties that don’t charge a surtax at all. Palm Beach County also charges 1%, matching Broward’s total rate.

For businesses selling taxable goods or services, which county rate applies depends on where the sale happens. Florida uses destination-based sourcing for most transactions. If you ship or deliver products to a customer in Broward County, you charge 7% regardless of where your business is located. If a customer picks up goods at your Broward location, you charge the Broward rate.

The discretionary surtax only applies to the first $5,000 of a single item’s price. On a $10,000 piece of equipment, you’d charge 6% state tax on the full amount plus 1% county surtax on only the first $5,000. This cap applies per item, not per invoice, so ten $1,000 items on one invoice would each have the surtax applied to the full amount.

Most tangible goods are taxable. Services are generally not taxable in Florida with some notable exceptions including commercial pest control, detective and security services, and nonresidential cleaning. If your business sells across multiple counties in South Florida, tracking the correct rate for each transaction matters for accurate sales tax compliance.

Rates can change when counties adjust their surtax. The Florida Department of Revenue publishes updated rate tables each year, typically effective January 1. Businesses operating in Broward should verify rates annually and update their point-of-sale systems accordingly.

If you’re unsure whether your products or services are taxable or need help determining which rate applies to specific transactions, working with Boca Raton advisory services familiar with South Florida tax requirements can prevent costly filing errors.