Florida has a state sales tax of 6 percent, plus county surtaxes that range from 0.5 to 2 percent
Florida charges a state sales tax of 6 percent on most goods and some services. On top of that, each county adds its own surtax — the total you pay at checkout ranges from 6.5 percent to 8 percent depending on which county you are in. Miami-Dade County, for example, charges 7 percent total (6 percent state plus 1 percent county). Broward County charges 7.5 percent. The surtax funds local infrastructure, schools, and public services, so the rate varies by location.
The tax applies to the purchase price before any discounts or coupons are applied. If you buy something for $100 and have a $10 coupon, you pay tax on $90. Sales tax is collected at the point of sale — the retailer adds it to your bill and sends it to the state and county.
Key Takeaways
- Florida's combined state and county sales tax ranges from 6.5 to 8 percent depending on your county.
- Groceries, prescription medications, and medical devices are exempt from sales tax in Florida.
- Services like haircuts, repairs, and professional fees are generally not taxed, but labor bundled with goods (like installation) often is.
- Online purchases are subject to sales tax if the seller has a physical presence in Florida or meets federal nexus thresholds.
- Tax-exempt organizations like nonprofits and government agencies can purchase goods without paying sales tax by providing a resale certificate or exemption form.
What is exempt from Florida sales tax
Several categories of items and transactions are not subject to sales tax in Florida. Groceries — food you prepare at home — are exempt. This includes bread, milk, vegetables, meat, and canned goods. Restaurant meals and prepared foods are taxed. Prescription medications are exempt, as are medical devices like wheelchairs, hearing aids, and diabetic supplies when prescribed by a doctor.
Clothing and footwear under $100 per item are exempt during the annual tax-free shopping period, which typically runs for one week in August. Items over $100 are taxed even during this period. Services — haircuts, plumbing repairs, accounting, legal information — are generally not taxed unless they are bundled with a taxable good. If you pay a plumber $500 for labor and $200 for parts, you pay tax only on the $200 in materials.
Resale items are exempt if the buyer holds a resale certificate and intends to sell the item again. Nonprofits and government agencies can also obtain exemption forms to avoid paying tax on purchases made for their exempt purposes.
How sales tax works on online and out-of-state purchases
If you buy something online from a retailer that has a physical location in Florida — a store, warehouse, or office — you owe Florida sales tax on that purchase. The retailer is required to collect it. If the retailer has no physical presence in Florida but meets the federal economic nexus threshold (generally $100,000 in sales or 200 transactions to Florida in the prior year), they must also collect and remit Florida sales tax.
If you buy from an out-of-state retailer with no Florida presence and no economic nexus, they are not required to collect Florida sales tax. However, Florida law technically requires you to pay use tax — a tax on goods you bring into the state or have shipped to you — at the same rate as sales tax. In practice, use tax is rarely enforced on individual purchases, but it is a legal obligation.
Large online marketplaces like Amazon, eBay, and Walmart.com collect sales tax on most sales to Florida addresses because they meet the nexus threshold. Smaller sellers may not. If you are unsure whether tax was collected, check your receipt or contact the seller.
Sales tax on specific goods and services
The line between taxable and exempt can be unclear for certain items. Alcohol — beer, wine, and spirits — is subject to sales tax plus excise taxes that vary by type. Gasoline is taxed at the pump as part of the fuel tax, not sales tax. Cigarettes and vaping products are taxed and also subject to state excise taxes. Utilities like electricity and water are not subject to sales tax.
Labor and installation are taxed when they are part of a sale of goods. If you buy a water heater and pay for installation, you pay sales tax on the total. If you hire a plumber to repair an existing water heater, you pay tax only on any parts; the labor is not taxed. Shipping and delivery are taxed if they are part of the sale price in Florida. If shipping is listed separately, it may not be taxed depending on how the retailer structures the transaction.
Rental property — hotel rooms, car rentals, equipment rentals — is subject to sales tax. A hotel stay in Florida is taxed at the local rate plus a 6 percent state tax, and many counties add an additional tourist development tax on top of that.
County-by-county sales tax rates
Florida's 67 counties each set their own surtax rate, so the total you pay depends on where you make the purchase. The state portion is always 6 percent. County surtaxes range from 0.5 percent (in a few rural counties) to 2 percent (in some urban areas). The highest combined rates are in counties like Broward (7.5 percent), Hillsborough (7.5 percent), and Orange (6.5 percent). The lowest are in rural counties like Gilchrist and Lafayette (6.5 percent).
If you buy something in one county and take it home to another, you pay tax in the county where the sale occurs. If you order online and have it shipped to your address, you pay tax based on the delivery address. Some retailers display the tax rate at checkout; others show it only after you enter your zip code.
How to find the exact rate for your location
The Florida Department of Revenue publishes a current list of all county surtax rates on its website. You can search by county name or zip code to find your local rate. Many tax software programs and online calculators also include Florida rates, though they may not update when ready when a county changes its rate.
If you are a business owner or accountant tracking sales tax for multiple locations, the Department of Revenue also provides a downloadable file with all rates and effective dates. Rates change occasionally when counties vote to adjust their surtax, so checking the official source is more reliable than relying on a rate you saw months ago.
Frequently Asked Questions
Do I have to pay sales tax on groceries in Florida?
No. Food you buy to prepare at home — bread, produce, meat, canned goods, dairy — is exempt from sales tax. Restaurant meals, prepared foods from a deli counter, and hot foods are taxed. Alcohol is also taxed.
What is the difference between sales tax and use tax?
Sales tax is collected by the retailer at the point of sale. Use tax is a tax you owe on goods you bring into Florida or have shipped to you from out-of-state sellers who did not collect sales tax. The rate is the same, but use tax is your responsibility to report and pay, usually on your state tax return.
Do I pay sales tax on services like haircuts or car repairs?
No, services alone are not taxed. However, if the service includes materials or parts, you pay tax on the materials. A haircut is not taxed; a haircut plus a $50 product you buy is taxed on the product only.
Is sales tax included in the price shown on the shelf?
No. The price on the shelf or online is before tax. Sales tax is added at checkout. This is why the total you pay is higher than the advertised price.
Do I pay sales tax when I buy something online from out of state?
It depends on the seller. If they have a physical location in Florida or meet the economic nexus threshold, they must collect Florida sales tax. If they do not, they are not required to collect it, though you are technically required to pay use tax on your own.