Florida charges 6% sales tax on most goods, plus a discretionary surtax that varies by county
Florida's base sales tax rate is 6%, which applies statewide to tangible goods and some services. On top of that, each county can add its own tax — called a discretionary surtax — that ranges from 0.5% to 2.5% depending on where you live. This means your total sales tax bill depends on your location. In Miami-Dade County, for example, the combined rate is 7%, while in some other counties it may be 6.5% or higher.
The state collects the base 6% and distributes it to counties and municipalities. The discretionary surtax stays in the county where it is collected and typically funds transportation, infrastructure, or economic development projects specific to that area. When you buy something in Florida, the cashier or checkout system applies both rates automatically — you see one combined number on your receipt.
Unlike income tax, which Florida does not have, sales tax is a consumption tax. You pay it when you buy, not when you earn. This means visitors and residents pay the same rate on the same purchase.
Key Takeaways
- Florida's base sales tax is 6% statewide, but your actual rate depends on your county's discretionary surtax, which ranges from 0.5% to 2.5%.
- The combined rate you pay at checkout reflects both the state base and your county's add-on, so rates vary from 6% to 8.5% across Florida.
- Groceries, prescription medications, and some medical devices are exempt from sales tax in Florida, even though most other goods are taxed.
- The discretionary surtax revenue stays in the county where it is collected and funds local projects like roads, transit, or public facilities.
What items are taxed and what are exempt
Most tangible goods — clothing, electronics, furniture, household items — are subject to the full sales tax rate. However, Florida exempts certain necessities. Groceries for home consumption are not taxed, which means items you buy at a supermarket to cook at home are tax-free. Restaurant meals and prepared foods are taxed, because they are considered services rather than goods.
Prescription medications are exempt from sales tax when dispensed by a licensed pharmacist with a valid prescription. Over-the-counter medications like pain relievers or cold medicine are taxed. Medical devices prescribed by a doctor — such as diabetic supplies, hearing aids, or mobility equipment — may also be exempt, though the rules depend on the specific device and whether it requires a prescription.
Services are generally not taxed in Florida, with some exceptions. Haircuts, car repairs, and consulting are tax-free. However, certain services tied to tangible goods — like installation, delivery, or rental of goods — may be taxed depending on how they are structured. When in doubt, ask the vendor whether the service portion of your bill is taxable.
How county surtaxes affect your total rate
Florida's 67 counties each set their own discretionary surtax rate, which is why the total you pay varies by location. A county commission votes to impose a surtax, usually to fund a specific project or ongoing service. Once approved, it stays in place until the county votes to remove it or it expires on a set date.
The surtax rates range from 0.5% to 2.5%, meaning your combined rate could be as low as 6.5% (state base plus the minimum county add-on) or as high as 8.5% (state base plus the maximum county add-on). Some counties have no discretionary surtax at all, so residents there pay only the 6% state rate. To find your county's exact rate, search "Florida sales tax by county" or ask a local business — they are required to know and explore the correct rate.
If you buy something in one county and use it in another, you pay tax based on where the purchase happens, not where you live or use the item. This matters if you shop across county lines.
Who collects and where the money goes
Retailers collect sales tax at the point of sale and remit it to the Florida Department of Revenue. The state keeps the 6% base tax and distributes portions to counties, municipalities, and special districts based on formulas set by law. The discretionary surtax goes directly to the county that imposed it.
Counties use surtax revenue for purposes they have designated — often transportation improvements, school facilities, emergency services, or economic development. Some counties have dedicated surtaxes that expire on a specific date, after which the rate drops back to the state base plus any remaining permanent surtax.
Sales tax on online and out-of-state purchases
If you order something online from a retailer with a physical presence in Florida — or from a large national retailer — Florida sales tax applies to your order, even if the seller is based elsewhere. The retailer collects the tax based on your delivery address in Florida and remits it to the state.
If you buy from a small out-of-state seller with no Florida location and no obligation to collect tax, you may not see tax added at checkout. However, Florida law requires you to pay use tax on such purchases — it is the same rate as sales tax, but you owe it directly to the state rather than paying it at the register. In practice, most individuals do not report use tax on personal purchases, though the obligation exists.
Resale certificates and business purchases
If you are a business buying goods to resell, you can provide a resale certificate to avoid paying sales tax on your wholesale purchase. The certificate tells the seller you are buying for resale, not for your own use. You then collect sales tax from your customers when you sell the goods. This prevents tax from being charged twice — once at wholesale and again at retail.
To obtain a resale certificate, you register with the Florida Department of Revenue and receive a certificate number. You provide this number to your suppliers when you buy inventory. The certificate is not a one-time document — you use the same number for all may have access to purchases throughout your business life, unless the certificate is revoked or you close the business.
Special situations and recent changes
Florida has made targeted exemptions for specific items or events. For example, certain back-to-school supplies may be exempt during a designated back-to-school period, though the state does not currently have a permanent back-to-school tax holiday. Some counties or municipalities may offer temporary sales tax holidays for specific purposes, so it is worth checking your local government's website if you are planning a large purchase.
Tangible personal property used in manufacturing or agriculture may may have access to for exemptions under certain conditions. If your business falls into these categories, contact the Florida Department of Revenue to determine whether your purchases are exempt.
Frequently Asked Questions
What is the sales tax rate where I live in Florida?
Your rate is 6% plus your county's discretionary surtax. To find your exact combined rate, search online for "Florida sales tax [your county name]" or call your county tax collector's office. Rates range from 6% to 8.5% depending on location.
Are groceries taxed in Florida?
Groceries purchased for home consumption are not taxed. This includes items like bread, milk, vegetables, and meat from a supermarket. Restaurant meals, prepared foods, and food consumed on premises are taxed.
Do I pay sales tax on online purchases from out-of-state sellers?
If the seller has a legal obligation to collect Florida tax — which large retailers do — tax is added to your order based on your delivery address. If a small seller does not collect tax, you technically owe use tax to Florida, though it is rarely enforced for personal purchases.
Can I avoid sales tax by buying in a county with a lower rate?
You pay tax based on where you make the purchase, not where you live. If you buy in a lower-tax county, you pay that county's rate. However, if you buy online with delivery to your home county, the seller applies your home county's rate.
What happens if a business charges me the wrong sales tax amount?
If you are overcharged, you can ask the business to refund the difference. If they refuse, you can file a complaint with the Florida Department of Revenue. Keep your receipt as proof of the incorrect amount charged.