SESSION WATCH
Died HOUSE · SESSION 2026

No. HB 791

Tax/Sales Taxes
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SPONSOR
Chamberlin
FILED BY
Ryan Chamberlin — District 24, Republican [search donations]
EFFECTIVE
on the effective date of the amendment to the State Constitution proposed by HJR 787 or a similar joint resolution having substantially the same specified intent and purpose
DIED IN
Ways & Means Committee

Filed under Taxes & Budget.

PROVIDED SUMMARY

Tax/Sales Taxes; Revises upward specified sales & use tax, requires certain percentage of collected revenues be used for specified purpose; requires specified surtax when property is transferred.

Full bill text →

Plain English Summary

AI-GENERATED
Raises state sales tax and adds a 5% surtax on property transfers.

The state sales tax rate rises from 6% to 9% on all retail sales of tangible personal property. This increases the cost of every purchase made in Florida.

A new 5% surtax applies to the consideration in any transaction that already requires payment of the existing property transfer tax. This adds a direct cost to buying or selling real estate.

One-third of all revenue collected from the new 9% sales tax must be used to fund the Florida Education Finance Program. This restricts how the state can spend that specific revenue stream.

The Department of Revenue must return all surtaxes collected on property to the governing authority of the county where that property is located. This directs the new property transfer revenue to local governments.

KEY PROVISIONS
§ 1 Sales Tax Rate Increase majors. 212.05(1)(a)

AIRaises the state sales tax rate from 6% to 9% on retail sales of tangible personal property.

“At the rate of 9 percent of the sales price of each item or article of tangible personal property when sold at retail in this state”
§ 2 Education Funding Mandate majors. 212.20(6)(a)

AIRequires one-third of all sales tax proceeds to be used to fund the Florida Education Finance Program.

“One-third of all proceeds collected under s. 212.05(1)(a) shall be used to fund the Florida Education Finance Program.” bill text, line 211 →
§ 3 Property Transfer Surtax majors. 212.056(1)

AIImposes a 5% sales tax on the consideration for any transaction subject to the documentary stamp tax on real property.

“On any transaction required to pay the tax under s. 201.02 or s. 201.133, there shall be a sales tax of 5 percent on the consideration.” bill text, line 217 →
§ 4 Surtax Distribution to Counties moderates. 212.056(3)

AIRequires the Department of Revenue to pay all collected property sales surtaxes to the governing authority of the county where the property is located.

“The Department of Revenue shall pay to the governing authority of each county all surtaxes collected pursuant to this section related to property located in such county.” bill text, line 222 →
TIMELINE
3/13/2026
Died in Ways & Means Committee
1/13/2026
1st Reading (Original Filed Version)
1/5/2026
Now in Ways & Means Committee
1/5/2026
Referred to State Affairs Committee
1/5/2026
Referred to Education & Employment Committee
1/5/2026
Referred to Budget Committee
1/5/2026
Referred to Ways & Means Committee
12/17/2025
Filed
2 EARLIER →
STATUTES IT CHANGES
s. 212.05
+6 / −0
s. 212.05
+1 / −1
s. 212.20
+19 / −0
s. 212.056
+77 / −0
s. 212.20
+0 / −0