Sales Tax Policy

Last Updated: May, 2026

Containers of Tampa Bay is a registered business in the State of Florida and is legally required to collect and remit sales tax in accordance with the Florida Revenue Act (Chapter 212, Florida Statutes) and applicable rules administered by the Florida Department of Revenue (FDOR). This policy explains how sales tax is applied to your purchase.

1. Florida State Sales Tax Rate

Florida's general state sales tax rate is 6%, as established under Florida Statute §212.031. This rate applies to the retail sale, use, consumption, or storage of taxable tangible personal property — including shipping containers — within the State of Florida.

2. Discretionary Sales Surtax (County Tax)

In addition to the state rate, most Florida counties levy a Discretionary Sales Surtax ranging from 0.5% to 2%, depending on the county of delivery. For orders delivered within Hillsborough County (where our business is located), the applicable surtax rate will be applied automatically at checkout.

• The surtax is applied to the first $5,000 of the taxable sale amount per transaction, as required by Florida law.
• Amounts exceeding $5,000 on a single transaction are subject to the state rate only (6%), not the county surtax.
• The applicable county surtax is determined by the delivery address of your order.

3. When Sales Tax Is Collected

Sales tax is collected on all taxable orders delivered to addresses within the State of Florida. Tax is calculated on the total sales price of your order, including the cost of the container. Shipping and handling charges may also be subject to tax where applicable under Florida law.

• Tax is calculated and displayed at checkout before you complete your purchase.
• The final tax amount is based on the delivery address provided at the time of purchase.
• Tax amounts are rounded using the rounding algorithm required by the Florida Department of Revenue (effective July 1, 2021): computed to the third decimal place, rounded up if greater than 4.

4. Out-of-State Orders

For orders delivered outside of Florida, Containers of Tampa Bay is required to collect sales tax only in states where we have established sales tax nexus (a taxable presence). If your delivery address is in a state where we do not have nexus, sales tax will not be collected by us — however, you may be responsible for remitting use tax to your state's tax authority on the purchase.

5. Tax-Exempt Purchases

Certain purchases may qualify for a sales tax exemption under Florida law. Exemptions are statutory and must be expressly authorized under Chapter 212, Florida Statutes. Common qualifying exemptions include:

• Resale: Purchases made for the purpose of resale, with a valid Florida Annual Resale Certificate (Form DR-13).
• Government Entities: Purchases by federal, state, or local government bodies.
• Qualified Nonprofits: Organizations holding a valid Florida Consumer's Certificate of Exemption (Form DR-14).
• Manufacturing & Industrial Use: Containers used directly in qualified manufacturing or industrial processes may qualify.

To claim a tax exemption, you must provide a valid exemption certificate before your order is processed. Please email your documentation to info@containersoftampabay.com. Exemption certificates expire on December 31 of each year and must be renewed annually per FDOR regulations.

6. Use Tax Obligations

If you purchase a shipping container from us and take delivery outside of Florida, or if sales tax was not collected at the time of purchase, you may owe use tax to your state's Department of Revenue. Use tax is the complement to sales tax and is owed at the same rate (6% in Florida). Customers are solely responsible for determining and remitting any applicable use tax in their jurisdiction.

7. Tax on Rentals

If you rent or lease a shipping container from Containers of Tampa Bay, Florida sales tax applies to all rental payments in accordance with Florida Statute §212.031. Please note that effective October 1, 2025, the state sales tax on leases of real property has been repealed under Section 37, Chapter 2025-208, L.O.F. This repeal applies specifically to real property leases and does not affect the taxation of tangible personal property such as portable shipping containers.

8. Tax Remittance

All sales taxes collected by Containers of Tampa Bay are remitted directly to the Florida Department of Revenue in compliance with Florida Statute Chapter 212. We do not retain collected sales tax. Our business is a registered Florida sales tax dealer, and all tax filings are completed in accordance with FDOR filing schedules.

9. Changes to Tax Rates

Sales tax rates are subject to change by the Florida Legislature or county governments. Containers of Tampa Bay will update applicable tax rates as required by law. The tax rate applied to your order will always reflect the rates in effect at the time your order is placed.

10. Contact Us

If you have questions about sales tax on your order or need to submit an exemption certificate, please contact us:

Containers Of Tampa Bay
1608 N 43rd St, Tampa, FL 33605
United States
📧 info@containersoftampabay.com