Florida sales tax is collected on the entire vehicle purchase at 6%. Hillsborough County currently collects a 1.5% discretionary tax.  The discretionary sales surtax is only applicable up to the first $5,000.

Example:  Purchase Price $10,000

How to Calculate Florida State Sales Tax:
Taxable Value                                 $10,000.00
6%                                          x  .06
Total Sales Tax                             $600.00 

How to Calculate Hillsborough County Discretionary Tax:    
Discretionary Taxable Value:      $5,000.00
1.5%        x .015
Total Discretionary Tax             $75.00

How to Calculate Total Tax:
Sales Tax                                          $600.00
Discretionary Tax                           + $75.00 
Total Tax Due                            $675.00