Florida's Sales Tax Percentage
Florida's state sales tax rate is 6 percent. However, the total tax you pay at checkout is almost always higher because counties add their own tax on top of the state rate. Most Florida counties add between 0.5 and 2 percent, bringing your total sales tax to somewhere between 6.5 and 8 percent depending on where you shop.
The county you're in matters. If you buy something in Miami-Dade County, you pay 7 percent total. In Hillsborough County (Tampa area), it's 7.5 percent. In Duval County (Jacksonville), it's 7 percent. The state keeps 6 percent of every dollar; the county keeps the rest. When you see a price tag, the sales tax shown at checkout reflects both the state and county portions combined.
Key Takeaways
- Florida's state sales tax is 6 percent, but your actual tax rate depends on which county you're shopping in.
- County surtaxes range from 0.5 to 2 percent, making total sales tax between 6.5 and 8 percent across the state.
- The tax applies to most goods and some services, but groceries, prescription medications, and certain medical equipment are exempt.
- Sales tax is collected by the retailer and sent to the Florida Department of Revenue, which distributes it to the state and county.
Which Items Are Taxed and Which Are Exempt
Most items you buy in a store are subject to sales tax, but Florida exempts several categories. Groceries — food you prepare at home — are not taxed. This includes bread, milk, vegetables, meat, and canned goods. However, prepared food, restaurant meals, and food eaten on premises are taxed.
Prescription medications are exempt from sales tax when you buy them with a valid prescription. Over-the-counter medicines like pain relievers and cold medicine are taxed. Medical equipment prescribed by a doctor — such as wheelchairs, walkers, and diabetic supplies — is also exempt when you have a prescription or doctor's order.
Clothing and shoes are taxed in Florida, unlike some other states. Services like haircuts, repairs, and labor are generally taxed, though the rules vary depending on the type of service. If you're unsure whether a specific item is taxed, the retailer can tell you at the register.
How County Surtax Rates Vary Across Florida
Florida's 67 counties each set their own additional sales tax rate, which is why the total you pay changes from county to county. The state legislature allows counties to add surtax for specific purposes — usually schools, infrastructure, or public services — and voters in each county decide whether to approve it.
Some counties have very low surtax rates. Union County, for example, adds only 0.5 percent, making the total 6.5 percent. Other counties like Broward (Fort Lauderdale area) and Orange (Orlando area) add 1 percent, bringing the total to 7 percent. A few counties add 1.5 or 2 percent for specific projects or ongoing services.
If you live near a county line or shop in different counties regularly, you'll notice the difference. A $100 purchase costs $6.50 in sales tax in Union County but $8 in a county with a 2 percent surtax. Over time, this adds up, especially on large purchases like furniture or appliances.
Who Collects Sales Tax and Where It Goes
The retailer — the store, restaurant, or business where you make the purchase — is responsible for collecting sales tax from you and sending it to the Florida Department of Revenue. You don't file sales tax yourself as a consumer; it's handled at the point of sale.
The Department of Revenue receives the tax, takes the state's 6 percent share, and distributes the county portion to the appropriate county government. Counties use this money for schools, roads, emergency services, and other public needs. The split happens automatically; you don't need to do anything.
If you're a business owner, you register with the Department of Revenue, collect tax from customers, and file returns monthly or quarterly depending on your sales volume. Consumers straightforward pay the tax shown at checkout.
Sales Tax on Services and Digital Purchases
Services are taxed in Florida, but not all of them. Labor and repairs on tangible items — fixing a car, repairing a computer, or installing a new roof — are taxed. However, professional services like accounting, legal information, and medical care are generally not taxed.
Digital purchases fall into a gray area that has changed in recent years. Software, apps, and digital downloads are taxed in Florida. Streaming services like Netflix and Spotify are taxed. E-books are taxed. However, the tax applies based on where you live, not where the company is located, so a Florida resident pays Florida tax on a digital purchase from an out-of-state seller.
If you order something online from a retailer outside Florida, you may not see sales tax at checkout. However, if the retailer has a physical presence in Florida (a warehouse, store, or office), they must collect Florida sales tax. If they don't, Florida law requires you to report the purchase and pay "use tax" — which is the same rate as sales tax — when you file your state income tax return. Most individuals don't do this, but it is technically required.
How to Find Your County's Exact Sales Tax Rate
To find the exact sales tax rate where you live or shop, visit the Florida Department of Revenue website at floridarevenue.gov. The site has a sales tax rate lookup tool where you enter your county or ZIP code and see the current combined state and county rate.
You can also call your county's tax collector's office or ask a retailer. Most stores display the combined rate on their receipts, so you can see it after you've made a purchase. If you're planning a large purchase and want to know the exact amount, the Department of Revenue's tool is the fastest way to get an answer.
Keep in mind that surtax rates can change if voters approve new taxes or if existing ones expire. The Department of Revenue updates its rate tables regularly, so checking the official source is more reliable than relying on a rate you remember from last year.
Frequently Asked Questions
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, milk, vegetables, meat, eggs, and canned goods. However, prepared food, restaurant meals, and food you eat at the store are taxed.
What's the highest sales tax rate in Florida?
The highest combined rate is 8 percent in a few counties that add 2 percent surtax on top of the state's 6 percent. However, most counties add between 0.5 and 1.5 percent, so 7 to 7.5 percent is more common across the state.
Do I owe sales tax on online purchases from out-of-state sellers?
If the seller has no physical presence in Florida and doesn't collect tax, you technically owe "use tax" — the same rate as sales tax — when you file your state income tax return. However, most individuals don't report these purchases. If the seller does have a Florida location, they must collect tax at checkout.
Are prescription medications taxed in Florida?
No. Prescription medications are exempt from sales tax when you present a valid prescription. Over-the-counter medicines like aspirin and cough syrup are taxed as regular items.
Why does sales tax vary by county?
Florida allows counties to add their own surtax on top of the state's 6 percent rate. Counties use voter approval to set these rates, usually for schools, infrastructure, or public services. This is why your total tax depends on where you shop.