Actually, they do collect use tax from individuals. Here is a copy of the form that should be submitted:
http://floridarevenue.com/Forms_library/current/dr15mo.pdf
They will be happy to take it right out of your bank account. I doubt that more that 0.1% of the population knows that this form even exists.
The seller does not send the 1% surtax directly to the county. It gets reported on the seller's Florida sales tax return and then gets paid by the state to the county.
If a seller (read - eBay) is collecting 7% from a purchaser, they are
required by law to pay it all to Florida, even if it is incorrect. Failure to do this can result in an assessment, or even criminal conversion charges if the amount is significant enough.
If the buyer can show that tax was incorrectly collected, they can claim it back from the state. In practice, I have only seen this done on very large purchases where screw-ups in paperwork resulted in full sales taxes being collected that shouldn't have been charged in the first place.
gatorcpa
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