Florida charges sales tax on most goods and some services

Florida has a state sales tax of 6% on most purchases. Counties can add their own local sales tax on top of that, so your total rate depends on where you buy. The combined rate ranges from 6% to 7.5% across the state, with most counties adding between 0.5% and 1.5%. You pay this tax at the register when you buy tangible goods — clothes, groceries, electronics, furniture — and on certain services like repairs and rentals.

The tax applies to the purchase price before any discounts. If you buy something for $100 and get $10 off, you pay tax on $90. Sales tax is collected by the merchant and sent to the Florida Department of Revenue, which distributes it to the state and local governments.

Key Takeaways

  • Florida's state sales tax is 6%, and most counties add 0.5% to 1.5% more, making your total rate between 6% and 7.5%.
  • You pay sales tax on tangible goods like clothing and electronics, plus services such as repairs, rentals, and some personal services.
  • Groceries, prescription medications, and medical equipment are exempt from sales tax in Florida.
  • Your county's rate depends on where you live or shop, so the same item costs different amounts in different parts of the state.
  • Online purchases from out-of-state sellers are subject to Florida sales tax if the seller has a physical presence in the state or meets federal economic nexus thresholds.

What's taxed and what's not in Florida

Most physical items are taxable: clothing, shoes, furniture, appliances, cars, and tools all carry the full sales tax. Services that are taxed include auto repair, haircuts, pest control, and equipment rental. Prepared food — restaurant meals, deli sandwiches, bakery items — is taxed. Vending machine snacks are also taxed.

Several categories are exempt. Unprepared groceries (raw meat, produce, bread, milk, cereal) are not taxed. Prescription medications and over-the-counter drugs are exempt. Medical equipment like wheelchairs, crutches, and diabetic supplies are exempt. Newspapers and magazines are exempt. Residential electricity and natural gas are taxed at a lower rate of 0%, though commercial utilities are taxed normally.

The line between taxable and exempt can be unclear. A bakery donut sold at a bakery counter is taxed as prepared food, but a box of donuts from a grocery store bakery section may not be, depending on how it's packaged and sold. When in doubt, ask the cashier or check the receipt — it will show whether tax was charged.

How county rates work and where to find yours

Florida's 67 counties each set their own local sales tax rate within state limits. Broward County adds 1%, Miami-Dade adds 1%, Hillsborough adds 1.5%, and Duval adds 1.5%. Some smaller counties add only 0.5%. The state collects all of it together and distributes the local portion back to each county for schools, infrastructure, and services.

Your rate is determined by where the sale happens, not where you live. If you live in a 6% county but shop in a 7.5% county, you pay 7.5%. Online purchases are taxed at the rate of the delivery address, not your billing address.

To find your county's exact rate, visit the Florida Department of Revenue website and search by county name, or ask a local business. Most retailers display the combined rate at checkout or on receipts.

Sales tax on online and out-of-state purchases

If you order from an out-of-state retailer and have it shipped to Florida, you owe Florida sales tax. Large retailers like Amazon, Walmart, and Target collect it automatically at checkout. Smaller sellers may not, and in those cases you are technically responsible for paying "use tax" — which is the same rate as sales tax — when you file your Florida tax return, though most individuals do not.

The rule changed in 2018 when the U.S. Supreme Court ruled that states can require online sellers to collect sales tax even if they have no physical store in that state. Now any seller with significant sales volume to Florida residents must collect the tax. Most major online retailers do. If a seller does not collect it, the tax is still owed; it just falls to you to report it.

Marketplace sellers on platforms like eBay and Etsy follow the same rule. If the platform collects tax on their behalf, it appears on your receipt. If not, and the seller ships to Florida, tax should have been collected.

Sales tax on vehicles and special items

Cars, motorcycles, boats, and RVs are subject to sales tax in Florida. When you buy a used car from a dealer, tax is calculated on the sale price. If you trade in a vehicle, the tax is calculated on the net amount (sale price minus trade-in value). Private sales between individuals are not subject to sales tax, but when you register the vehicle with the Department of Motor Vehicles, you may owe use tax on the purchase price.

Rental cars are taxed, and the tax is added to your daily rate. Short-term rentals of homes and condos (fewer than 30 days) are subject to a 6% state tax plus local tourist development tax, which varies by county and can be 1% to 5% or more. Long-term rentals (30 days or more) are generally not taxed.

Gasoline is taxed at the pump as part of the fuel tax, which is separate from sales tax. Cigarettes and alcohol have their own excise taxes in addition to sales tax.

Who collects sales tax and how it's used

Merchants — retailers, restaurants, service providers — are responsible for collecting sales tax from customers and remitting it to the Florida Department of Revenue. Most businesses file monthly or quarterly, depending on their sales volume. The state then distributes the local portion to counties and municipalities based on where the sale occurred.

Sales tax revenue funds schools, roads, emergency services, and local government operations. The state portion goes to the general revenue fund. Counties use their portion for schools, libraries, parks, and infrastructure. Some counties have dedicated sales tax for specific projects, like transportation or affordable housing.

If you are a business owner, you register for a sales tax permit with the Department of Revenue and collect tax on taxable sales. You do not pay sales tax on items you buy for resale if you provide a resale certificate.

Frequently Asked Questions

Do I pay sales tax on groceries in Florida?

No, unprepared groceries like raw meat, produce, bread, milk, and cereal are exempt from sales tax. However, prepared foods — restaurant meals, deli sandwiches, bakery items, and hot foods from a grocery store — are taxed. Beverages like soda and juice are taxed, but milk is not.

What's the sales tax rate in my county?

Florida's state rate is 6%, and your county adds between 0.5% and 1.5%, making your total between 6% and 7.5%. Check the Florida Department of Revenue website by county name, or look at a recent receipt from a local store to see the combined rate applied.

Do I owe sales tax on items I buy online from out-of-state sellers?

Yes. Large online retailers collect Florida sales tax automatically. Smaller sellers may not, but the tax is still owed. If a seller does not collect it, you are responsible for reporting use tax on your Florida return, though enforcement for individual purchases is rare.

Is sales tax charged on services in Florida?

Some services are taxed and some are not. Repairs, rentals, haircuts, and pest control are taxed. Professional services like accounting and legal information are generally not taxed. When in doubt, ask the service provider before you pay.

Do I pay sales tax when I buy a used car from a private person?

No sales tax is due in a private sale, but when you register the vehicle with the Department of Motor Vehicles, you may owe use tax on the purchase price. The DMV will calculate and collect it at registration.