Sales tax is due on personal property listed with separate values in a Tampa real estate contract.

Understanding sales tax on personal property in a Tampa real estate deal

If you’re navigating a Tampa real estate deal, you’ll run into a lot of moving parts. One detail that often comes up is the sale of personal property—things like appliances or furniture—that’s listed in the sale and purchase contract with its own price. The question commonly pops up: does sales tax apply to those items? The short answer is yes. When personal property is listed with separate values in a real estate contract, sales tax is due on those items.

Let me explain what that means in practical terms and how it plays out in Tampa, where Florida’s rules meet local rates at the closing table.

The basics: personal property vs. the real deal

Florida taxes tangible personal property—the stuff you can touch. Real estate, on the other hand, is a different animal: it’s taxed through property taxes and handled through the county assessor’s office, not through the state sales tax mechanism. But when a home sale includes goods that aren’t attached to the house (think appliances, furniture, or decorative items) and those goods are listed with a price in the contract, they’re treated as personal property for tax purposes.

Here’s the thing: listing those items with separate values signals that they’re being sold as part of the transaction, not as fixtures of the home. That makes them taxable personal property in the eyes of Florida tax rules. So, even if everyone’s excited about the new refrigerator or the handsome dining room set, the tax man sees those items as tangible personal property and applies sales tax to them.

Florida’s sales tax framework, in a Tampa context

• State vs. local. Florida’s state sales tax rate on tangible personal property is 6%. Add in local surtaxes, which vary by county. Hillsborough County—where Tampa sits—has its own local layer that affects the total tax rate. Because tax rates shift a bit with budgets and local policy, the exact percentage can change over time. In practice, the buyer ends up paying the combined rate via the closing costs on the personal property portion.

• Who collects and remits? The seller—or more typically, the closing agent or title company acting as the vendor—collects the tax from the buyer at closing and then remits it to the Florida Department of Revenue. That means the closing statement should clearly show the taxable personal property amount and the tax assessed on it.

• How the tax is computed. The tax is calculated on the sales price assigned to each personal-property item (or the total price of all listed personal-property items, if that’s how the contract is structured). The tax rate used is the local rate applicable to the property’s location, which in Tampa means Hillsborough County’s local rate in addition to the state 6%.

A concrete example you can picture

Imagine a seller includes three built-in appliances as personal property in the contract, with a total value of $6,000. The contract clearly lists:

• Refrigerator: $2,000

• Washer and dryer: $1,500

• Microwave and small appliances: $2,500

At closing, the closing agent calculates sales tax on the $6,000 personal-property total using the current combined state and local rate for Hillsborough County. If the total tax rate is, say, 7.5%, the tax on these items would be $450. The buyer doesn’t pay this tax upfront in a separate bill; it’s embedded in the closing costs and shown on the settlement statement, so everything is transparent at the moment of transfer.

The important distinction to keep straight: fixtures vs. personal property

A lot of folks wonder, “What about fixtures?” If an item is attached to the home or considered a fixture (think built-in appliances, light fixtures, window treatments installed as part of the home’s structure), those are usually treated as part of the real property and aren’t taxed as personal property. They’re included in the sale of real estate itself, and the tax treatment follows real property norms, not personal-property taxation.

When items are listed as personal property with separate values, though, those items are treated as stand-alone goods. Even if they’re in the house and functionally part of everyday life, the contract’s language matters. The same kitchen dishwasher that’s already installed could be taxed as personal property if the contract explicitly lists it as a separate item with its own price.

Practical tips for buyers and sellers in Tampa

• Be crystal clear in the contract. If you’re the seller, make sure any personal-property items you want to include are listed with specific values. If you’re the buyer, confirm which items you’re receiving as personal property and how they’re valued. Clear listings prevent later disputes and help the closing agent calculate the tax accurately.

• Expect a tax line on the closing statement. The closing statement should show the personal-property values, the tax rate being applied, and the tax amount. If something looks off, ask questions before the funds change hands. It’s much easier to fix at the statement stage than after you’ve signed.

• Don’t forget the local twist. In Tampa, Hillsborough County’s local surtaxes affect the final tax. Local rules can shift over time, so it’s wise to check with your closing agent or a local real estate attorney if you’re curious about the current rate.

• Plan for documentation. Keep receipts or written confirmations of the items being conveyed as personal property. It helps if you ever need to audit the deal or track what was paid in tax.

• Talk to the pros. Your closing agent, broker, or a local tax professional can walk you through the exact steps and ensure the tax is collected correctly. In real estate, the people you trust for accuracy today save you headaches later.

What to do if you’re unsure

If you’re a buyer in a Tampa deal and you see personal-property items listed with values but you’re not sure how the tax will be applied, don’t shrug it off. Ask the closing agent to walk you through the calculation and the source of the rate. If you’re a seller, ensure your contract language is unambiguous about which items are personal property and their valuation. It’s a small step that reduces big surprises later.

A quick note on exemptions and gray areas

Most common personal-property items that show up in real estate deals are taxable, unless an exemption applies. Exemptions can be specific and situational (for example, certain items used for resale or vendors with unique tax status). In a typical residential transaction in Tampa, you’re more likely dealing with standard taxable personal property than with unusual exemptions. If you think an exemption might apply, it’s smart to verify with the Florida Department of Revenue or your local tax authority.

Where to look for reliable guidance

• Florida Department of Revenue (DOR). The DOR publishes rules and guidelines about sales tax on tangible personal property, including how it interacts with real estate transactions.

• Hillsborough County Tax Collector or local tax authority. They can provide the current local surtax rate and any county-specific considerations that affect your closing.

• Your closing team. The title company or closing attorney is well-versed in how personal-property items are tracked on the settlement statement and how the tax is collected and remitted.

A practical mindset for Tampa closings

Real estate is full of moving parts: property condition, disclosures, loan terms, and yes, the tricky tax pieces. The moment you understand that personal-property items listed with values trigger sales tax, you’re better prepared for the closing table. It’s not about complicating things; it’s about clarity. A contract that spells out what’s being sold, how it’s valued, and how tax is calculated helps everyone sleep a little easier on closing day.

To sum it up: when a sale and purchase contract lists personal property with separate values, sales tax is indeed due on those items.

If you’re handling a Tampa real estate deal, keep the conversation grounded in practical steps: review the contract, confirm the items, check the closing statement, and lean on your professional team to verify the tax math. With clear communication and careful documentation, you’ll move from offer to ownership with confidence—and you’ll know exactly what’s included in the price and taxed at closing.

A final thought: the real value of understanding this detail isn’t just compliance. It’s about a smoother experience for buyers and sellers alike. When both sides know what to expect, closings feel less like a grind and more like a shared milestone. After all, real estate in Tampa isn’t just about roofs and foundations; it’s about the people who choose to make a house a home—and the tax rules that gently guide how those homes come with a little extra something, like a prized appliance or a well-loved sofa, included in the deal.