Florida charges sales tax on most goods and some services
Florida has a state sales tax of 6 percent. Most counties add a local sales tax on top of that, ranging from 0.5 to 2 percent, so your total rate depends on where you shop. The combined rate in your county is what you see at checkout.
Sales tax applies to tangible goods — things you can touch and take home. It also applies to some services, though not all. The state taxes things like repairs, cleaning, and installation work, but not services like haircuts or medical care. When you buy something, the retailer collects the tax and sends it to Florida's Department of Revenue.
A few categories are exempt from sales tax entirely. Groceries for home consumption are not taxed, nor are prescription medications. Clothing and footwear under $100 per item are also exempt. If you buy a $120 pair of shoes, you pay tax only on the $20 above the threshold.
Key Takeaways
- Florida's state sales tax is 6 percent, and your county adds between 0.5 and 2 percent on top, so your total rate varies by location.
- Sales tax applies to goods and some services like repairs and installation, but not haircuts, medical care, or legal services.
- Groceries, prescription medications, and clothing under $100 per item are exempt from sales tax.
- The retailer collects and remits the tax, so you do not file anything yourself as a shopper.
- If you run a business, you need a resale certificate to buy goods without paying tax when you intend to resell them.
What your county adds to the state rate
Florida's 6 percent state rate is the floor. Your county government can add a local option sales tax, and most do. This local tax funds schools, infrastructure, and public services in your area. The amount varies: some counties add 0.5 percent, others add 1.5 or 2 percent.
To find your exact rate, search online for "[your county name] sales tax rate" or call your county tax collector's office. You can also look it up on the Florida Department of Revenue website, which lists rates by county. The rate you see at checkout is always the combined state and local total.
Goods and services that are taxed
Most things you buy in a store are taxed: clothing, electronics, furniture, toys, and household items. When you buy a service, the rule is less obvious. Repairs are taxed — if you pay someone to fix your car, appliance, or roof, that labor is subject to sales tax. Installation work is also taxed. If you buy a water heater and pay a plumber to install it, the installation fee is taxed.
Cleaning services, pest control, and landscaping are taxed. So is rental equipment — if you rent a tool or party supplies, you pay sales tax on the rental. Telecommunications services, including cell phone plans and internet, are taxed in Florida.
Services that are not taxed include haircuts and salon services, medical and dental care, legal services, and accounting services. Personal services like massage therapy are also exempt. The distinction often comes down to whether the service is considered essential or professional rather than a consumer good.
Items that are always exempt
Groceries intended for home consumption are never taxed in Florida. This includes bread, milk, vegetables, meat, and canned goods. It does not include prepared food — if you buy a hot rotisserie chicken from the grocery store deli, that is taxed because it is ready to eat. The same applies to deli sandwiches, bakery items sold warm, and anything from a grocery store's hot food section.
Prescription medications are exempt, but over-the-counter medicines are taxed. If your doctor writes a prescription for a medication, you do not pay sales tax. If you buy ibuprofen or cold medicine without a prescription, you do pay tax.
Clothing and footwear under $100 per item are exempt. This applies to the price of each individual item. If you buy five shirts at $20 each, none are taxed. If you buy one coat for $150, you pay tax on the full amount because it exceeds the threshold. Accessories like belts, hats, and jewelry are taxed regardless of price.
How the tax works when you shop online
If you order from a retailer with a physical location in Florida, you pay Florida sales tax at checkout. If you order from an out-of-state retailer with no Florida presence, the retailer may not collect tax — but Florida law requires you to pay use tax on that purchase yourself. Use tax is the same rate as sales tax and covers goods you bring into Florida from out of state.
In practice, most people do not pay use tax on individual purchases. It is meant to be reported on your annual tax return if you owe a significant amount. However, large online retailers like Amazon now collect sales tax in Florida regardless of where they ship from, so the distinction matters less than it once did.
If you own a business or resell items
If you buy goods to resell, you do not pay sales tax on those purchases — you need a resale certificate from the Florida Department of Revenue. You show this certificate to your suppliers, and they sell to you without collecting tax. You then collect tax from your customers when you sell the goods.
To get a resale certificate, you register with the Florida Department of Revenue and provide your business information. The process is free and can be done online through the department's website. Once you have the certificate, you can use it when ready with suppliers.
If you fail to provide a resale certificate when you should have, the supplier can hold you liable for the unpaid tax. If you collect tax from customers but do not remit it to the state, you face penalties and interest. Keeping accurate records of your resale certificates and tax collected is essential.
Frequently Asked Questions
Do I pay sales tax on groceries in Florida?
No, groceries for home consumption are exempt. This includes fresh produce, meat, dairy, bread, and canned goods. However, prepared foods like hot deli items, bakery goods sold warm, and restaurant meals are taxed.
What is the sales tax rate in my county?
Florida's state rate is 6 percent, and your county adds between 0.5 and 2 percent. Search online for "[your county] sales tax rate" or call your county tax collector to find the exact combined rate where you live.
Is sales tax charged on services like haircuts or medical care?
No. Haircuts, salon services, medical care, dental care, legal services, and accounting services are not subject to sales tax. However, repairs and installation work are taxed.
Do I have to pay sales tax on clothes?
Clothing and footwear under $100 per item are exempt. If a single item costs $100 or more, you pay tax on the full price. Accessories like belts, hats, and jewelry are always taxed.
What happens if I buy something online from out of state?
If the retailer has no Florida location and does not collect tax, you are technically required to pay use tax yourself at the same rate. Most people do not track this, but it should be reported on your annual return if you owe a significant amount.