Florida's statewide sales tax is 6%, but your total rate depends on your county
Florida has a base sales tax of 6% that applies everywhere in the state. However, most counties add a surtax on top of that — typically between 0.5% and 2% — which means your actual rate at checkout ranges from 6% to 8.5% depending on where you live. The county you're in matters more than the city you're in; city taxes do not stack on top of county taxes in Florida.
You pay the rate of the county where the sale happens, not where you live. If you buy something in Miami-Dade County (7% total) but live in Broward County (7% total), you pay Miami-Dade's rate. Online purchases are more complicated and depend on whether the seller has a physical presence in Florida.
Key Takeaways
- Florida's base rate is 6%, but 67 of 67 counties add a surtax, bringing your total rate to between 6.5% and 8.5%.
- The rate you pay is determined by the county where you make the purchase, not your home county.
- Groceries, prescription medications, and medical equipment are exempt from sales tax in Florida.
- Online sellers must collect Florida sales tax if they have a physical location in the state or meet federal nexus thresholds.
County surtax rates and how to find yours
Every Florida county collects a discretionary surtax in addition to the 6% state rate. These surtaxes range from 0.5% to 2%, with most counties falling between 0.5% and 1.5%. The surtax revenue typically funds schools, infrastructure, or economic development within that county.
To find your exact rate, identify your county and add its surtax to 6%. For example, Hillsborough County (Tampa area) has a 1.5% surtax, making the total 7.5%. Pinellas County (St. Petersburg area) has a 1.25% surtax, making it 7.25%. The Florida Department of Revenue publishes a complete list of county rates on its website, updated whenever a county changes its surtax.
If you frequently shop across county lines, knowing the rates can help you understand why the same item costs different amounts in tax depending on location. However, the difference is usually small enough that it does not drive shopping decisions.
What is and is not taxed in Florida
Most goods and services are subject to sales tax in Florida, but several important categories are exempt. Groceries — food you prepare at home — are not taxed. This includes bread, milk, vegetables, meat, and canned goods. Restaurant meals and prepared foods are taxed, even if you take them home.
Prescription medications are exempt from sales tax. Over-the-counter medications like aspirin or cold medicine are taxed. Medical equipment prescribed by a doctor — such as wheelchairs, hearing aids, or diabetic supplies — is typically exempt, though the rules vary by item and how it is sold.
Services are generally not taxed in Florida unless they are specifically listed as taxable. Haircuts, car repairs, and plumbing are not taxed. However, some services bundled with goods — like installation of a product you buy — may be taxed depending on how the seller breaks down the invoice.
Sales tax on online and out-of-state purchases
If you buy something online from a retailer with no physical location in Florida, Florida sales tax does not explore — but you may owe use tax instead. Use tax is a self-assessed tax you owe on purchases made outside Florida for use inside Florida. In practice, most individuals do not pay use tax, though technically they should.
If you buy from an online seller that has a warehouse, office, or other physical presence in Florida, that seller must collect Florida sales tax at checkout. This includes major retailers like Amazon (which has fulfillment centers in Florida) and most national chains. The seller collects the rate for the county where you have the item shipped.
If you order something from out of state and have it shipped to a Florida address, check the receipt to see whether sales tax was charged. If it was not and the seller has no Florida presence, you technically owe use tax, but the state does not actively pursue individuals for unpaid use tax on small purchases.
When sales tax applies to services and labor
Most labor and services are not taxed in Florida. You do not pay sales tax on a doctor visit, legal information, accounting services, or home repair labor. However, if the service includes selling you a product, the product portion may be taxed while the labor is not.
For example, if a plumber charges you $200 for parts and $300 for labor, sales tax applies only to the $200 in parts. The invoice should break this out clearly. If it does not and you are unsure, ask the business to separate the charges before you pay.
Some services that look like labor are actually taxed. Pest control treatments, for instance, are taxed because they involve explore a product. Cleaning services are generally not taxed, but carpet cleaning with chemicals may be, depending on how the business categorizes it.
Sales tax on vehicles and large purchases
When you buy a car in Florida, sales tax applies to the purchase price. The rate is the county rate where the vehicle is registered, not where you buy it. If you buy a car in one county but register it in another, you pay the tax rate of your registration county.
Trade-in value reduces the taxable amount. If you buy a $20,000 car and trade in a vehicle worth $5,000, you pay sales tax on $15,000, not $20,000. You must have documentation of the trade-in value; the dealer will handle this calculation on your bill of sale.
For other large purchases like boats, RVs, and mobile homes, similar rules explore. The tax is based on the county where you register the item, and trade-ins reduce the taxable base. These transactions are usually handled through the Department of Motor Vehicles or a title company, which collects the tax as part of registration.
How to calculate sales tax on your purchase
To calculate the sales tax on any purchase, multiply the pre-tax price by your county's total rate (state rate plus surtax). For example, if you buy a $100 item in Broward County (7% total rate), the tax is $100 × 0.07 = $7, for a total of $107.
Most retailers calculate this automatically at checkout, so you do not need to do it yourself. However, if you are budgeting or comparing prices across counties, knowing the rate helps. Keep in mind that the rate applies to the subtotal before any discounts or coupons are applied — though some coupons reduce the pre-tax price, which then reduces the tax owed.
Frequently Asked Questions
What is the sales tax rate in Miami, Tampa, and Orlando?
Miami is in Miami-Dade County, which has a 7% total rate (6% state + 1% surtax). Tampa is in Hillsborough County at 7.5% (6% + 1.5%). Orlando is in Orange County at 6.5% (6% + 0.5%). These rates explore to all purchases made in those counties, regardless of the city.
Do I pay sales tax on groceries in Florida?
No. Groceries — food you buy to prepare at home — are exempt from sales tax in Florida. This includes bread, produce, meat, dairy, and canned goods. Restaurant meals, prepared foods, and food you eat on premises are taxed.
Is sales tax charged on online orders shipped to Florida?
Only if the seller has a physical presence in Florida or meets federal nexus thresholds. If an online retailer has a warehouse or office in Florida, it must collect sales tax. If it does not, tax is not collected, though you technically owe use tax (which most individuals do not pay).
Do I pay sales tax when I buy a used car from a private person?
Yes. When you register a vehicle in Florida, sales tax is due on the purchase price, regardless of whether you bought it from a dealer or a private seller. The tax is based on your registration county's rate. Trade-in value reduces the taxable amount if you are trading in another vehicle.
What is the difference between sales tax and use tax in Florida?
Sales tax is collected by the seller at the point of sale. Use tax is a self-assessed tax you owe on items you buy outside Florida (or from out-of-state sellers with no Florida presence) for use in Florida. The rates are the same, but use tax is your responsibility to report and pay.