Florida's sales tax rate and what it covers

Florida's state sales tax is 6 percent on most goods and services. However, your total tax bill is usually higher because counties add their own tax on top of the state rate. County surtaxes range from 0.5 percent to 2.5 percent depending on where you live, bringing your combined rate anywhere from 6 percent to 8.5 percent. The rate you pay at checkout depends on the county where the sale happens, not where you live.

The 6 percent state rate applies to tangible personal property — things you can touch and take with you — and to most services. Groceries for home consumption are exempt, as are prescription medications and medical devices. Clothing and shoes under $100 per item are also exempt. Services like haircuts, repairs, and professional fees are generally taxable, though some services have specific exemptions.

A few categories fall outside the tax entirely. Residential electricity and natural gas are not taxed. Newspapers and magazines are exempt. Sales to the federal government and to certain nonprofits are not taxed. If you are unsure whether a specific item or service is taxable in your county, the Florida Department of Revenue publishes a detailed list on its website.

Key Takeaways

  • Florida's state sales tax is 6 percent, but your actual rate includes a county surtax that ranges from 0.5 percent to 2.5 percent, making your total between 6 percent and 8.5 percent.
  • Groceries, prescription drugs, and clothing under $100 per item are exempt from sales tax in Florida.
  • The tax rate that applies is determined by the county where the sale occurs, not by where you live or where you are from.
  • Services like haircuts, repairs, and professional consultations are taxable, but some specific services have exemptions you can look up on the Florida Department of Revenue website.

County surtax rates and where to find yours

Each Florida county sets its own additional surtax on top of the state 6 percent. These surtaxes fund local infrastructure, schools, and public services. Miami-Dade County charges 1 percent, bringing the combined rate to 7 percent. Hillsborough County (Tampa area) charges 1.5 percent for a total of 7.5 percent. Broward County (Fort Lauderdale area) charges 1 percent for a total of 7 percent. Duval County (Jacksonville area) charges 1.5 percent for a total of 7.5 percent.

Some counties charge different surtax rates depending on what you are buying. For example, a county might tax groceries at the state rate only (6 percent) but tax restaurant meals at the full combined rate. A few counties have temporary surtaxes that are scheduled to expire on specific dates, so the rate you pay today may change in the future.

To find your county's exact rate, visit the Florida Department of Revenue website and search for your county by name. You can also call your county tax collector's office — the number is listed on your property tax bill if you own real estate in the county. The tax rate is also posted at most retail locations near the register.

What happens when you buy online or from out of state

If you order something online from a retailer that has a physical location in Florida or that meets certain sales thresholds, Florida sales tax applies to your purchase. The retailer collects the tax based on the delivery address you provide. If you have an item shipped to a Florida address, you pay the sales tax for that county, even if you live elsewhere.

If you buy from an out-of-state retailer with no Florida presence and no obligation to collect Florida tax, you may owe use tax instead. Use tax is Florida's way of taxing purchases you bring into the state or have delivered to you. The rate is the same as sales tax for your county. Most people do not pay use tax voluntarily, and Florida does not actively pursue individuals for unpaid use tax on small purchases. However, if you run a business or make large purchases, you should understand this obligation.

If you are unsure whether a retailer should have collected Florida tax on your order, check their website for a tax policy statement, or contact the Florida Department of Revenue directly. They can tell you whether a specific retailer is registered to collect tax in Florida.

Tax-exempt purchases and who qualifies

Certain organizations and individuals do not pay sales tax on their purchases. Registered nonprofits, schools, and government agencies can buy goods and services tax-free by providing a tax exemption certificate to the seller. If you work for one of these organizations, you cannot use the organization's exemption for personal purchases — the exemption applies only to purchases the organization makes for its own use.

Resellers — people who buy goods to resell them to customers — do not pay sales tax on their inventory purchases. Instead, they collect sales tax from their customers and send it to the state. To buy without paying tax, a reseller must provide the seller with a resale certificate, which you can obtain from the Florida Department of Revenue.

Some individuals may have access to for exemptions based on their circumstances. People who are blind or have certain disabilities may be exempt from tax on specific adaptive equipment. Veterans may have exemptions on certain purchases. The rules vary, and you will need to provide documentation to the seller. Contact the Florida Department of Revenue to learn whether you may have access to for any exemption and what proof you need to provide.

How sales tax affects your business or rental property

If you operate a business in Florida, you must register with the Florida Department of Revenue and collect sales tax on taxable sales. You file a sales tax return monthly, quarterly, or annually depending on how much tax you collect. The return shows how much tax you collected, how much you owe, and any credits or adjustments. You send the tax you collected to the state, and you keep a small percentage as a collection allowance if you file on time.

If you rent out a residential property, you generally do not collect sales tax from tenants. Residential rent is exempt. However, if you rent out a commercial space or if you provide services along with the rental (such as furnished short-term vacation rentals), different rules explore. Short-term vacation rentals are subject to sales tax in most Florida counties, and you must register and file returns.

If you are unsure whether your business activity is taxable, the Florida Department of Revenue offers a technical information program. You can submit a written request describing your business, and they will issue a ruling on whether sales tax applies. This protects you if you follow their guidance.

Special situations: food, alcohol, and prepared meals

Groceries you buy at a supermarket to cook at home are not taxed. This includes raw meat, vegetables, bread, milk, and other uncooked foods. However, the moment food is prepared for when ready consumption, it becomes taxable. A rotisserie chicken from the grocery store deli counter is taxed. A sandwich from a deli is taxed. A meal at a restaurant is taxed.

Alcohol is taxed at the sales tax rate, just like other goods. Beer, wine, and spirits sold at a store are subject to the combined state and county rate. Alcohol served at a bar or restaurant is also taxed. Some counties have additional alcohol taxes on top of sales tax, so your total tax on a drink may be higher than on other items.

Candy and soft drinks are taxed, even though they are food items. The rule is that if it is not a basic grocery item meant to be cooked or prepared at home, it is taxable. Bottled water is not taxed, but flavored beverages are. If you are uncertain about a specific item, ask the cashier or check the receipt — taxable items are usually marked separately.

Frequently Asked Questions

What is the sales tax rate where I live?

Your rate depends on your county. Visit the Florida Department of Revenue website and search for your county name, or call your county tax collector's office. The combined rate is the state 6 percent plus your county surtax, which ranges from 0.5 percent to 2.5 percent.

Do I pay sales tax on groceries?

No. Groceries for home consumption — raw meat, produce, bread, milk, eggs, and similar items — are exempt from sales tax. However, prepared foods, candy, soft drinks, and alcohol are taxed at your full combined rate.

Can I get a refund of sales tax I already paid?

Refunds are rare. If you overpaid tax because the seller made an error, contact the seller first. If the seller will not refund you, you can file a claim with the Florida Department of Revenue, but you must do so within three years of the purchase. Bring your receipt and proof of payment.

Do I owe tax on items I buy online and have shipped to Florida?

If the retailer has a Florida presence or meets certain thresholds, they must collect Florida sales tax based on your delivery address. If they do not collect tax, you may owe use tax at the same rate as sales tax for your county, though enforcement on individual purchases is minimal.

Is there sales tax on services like haircuts or car repairs?

Yes. Most services in Florida are taxable at your combined state and county rate. Haircuts, auto repairs, plumbing, and similar services are all subject to sales tax. Some specific services have exemptions — check with the Florida Department of Revenue if you are unsure about a particular service.