The State of Florida has a state sales tax of 6%, which as an agent for the Florida Department of Revenue, the Tax Collector collects on transactions where applicable. Leon County has an additional 1.5% local option tax on the first $5,000 for a maximum of $75. Sales tax is collected when a customer transfers title to a motor vehicle, vessel or mobile home. Note: If a vehicle is traded in, sales tax is collected on the difference between the price of the vehicle and the trade in.