Florida's Sales Tax: The Basics

Florida's sales tax is a tax you pay when you buy most goods and some services. The state charges 6 percent on the purchase price, and most counties add their own tax on top of that—usually between 0.5 and 2 percent. So when you buy something in Florida, the total tax you owe depends on which county you're in. In Miami-Dade County, for example, the combined rate is 7 percent. In Duval County (Jacksonville), it's 7.5 percent. The cashier or checkout system calculates this and adds it to your bill.

You don't send sales tax to the state yourself—the business that sells you the item collects it and sends it to Florida's Department of Revenue. This means the tax is built into the price you pay at the register, not added as a separate bill later. When you see a price tag, that's before tax; the final amount you owe at checkout will be higher.

Key Takeaways

  • Florida's state sales tax is 6 percent, and your county adds between 0.5 and 2 percent on top of that, so your total rate ranges from 6.5 to 8 percent depending on where you shop.
  • Most physical goods are taxed, but groceries, prescription medicines, and some medical equipment are exempt.
  • Services like haircuts, repairs, and restaurant meals are taxed, but the rules vary by service type.
  • The business collecting the tax sends it to the state—you don't file sales tax yourself unless you own a business.

What Gets Taxed and What Doesn't

Most items you buy in a store are subject to sales tax—clothing, electronics, furniture, toys, and household goods all get taxed. However, Florida exempts certain necessities. Groceries (unprepared food you cook at home) are not taxed, but prepared food from a restaurant, deli counter, or bakery is. Prescription medicines are exempt, but over-the-counter medications like pain relievers and cold medicine are taxed. Medical equipment prescribed by a doctor—such as wheelchairs, crutches, or diabetic supplies—is also exempt.

Services are trickier. A haircut is taxed. A car repair is taxed. A plumber's labor is taxed. But some services fall into gray areas. For example, dry cleaning is taxed, but laundry service is not. If you're unsure whether a specific service is taxed, the business should be able to tell you before you pay. Newspapers and magazines are also exempt from sales tax in Florida.

Sales Tax Rates by County

Because each county sets its own additional tax, the rate you pay varies across Florida. The state portion is always 6 percent, but the county portion ranges from 0.5 to 2 percent. This means a purchase in one county might cost slightly more or less in tax than the same purchase in another county.

If you live near a county border, you might notice the difference when you cross it. Some people shop in lower-tax counties to save money on large purchases, though the difference is usually small. For example, buying a $100 item in a 6.5 percent tax county costs $6.50 in tax, while the same item in an 8 percent county costs $8 in tax—a $1.50 difference. Your county's specific rate is available on the Department of Revenue website.

When You Don't Pay Sales Tax

You don't pay sales tax if you have a resale certificate. If you own a business and buy items to resell to customers, you show your resale certificate to the seller and don't pay tax on that purchase. You'll collect sales tax from your customers instead, then send it to the state. This prevents the same item from being taxed twice—once when the business buys it and again when the customer buys it.

Some organizations, like nonprofits and government agencies, may also be exempt from sales tax on certain purchases. If your organization qualifies, you'll need to register with the Department of Revenue and provide an exemption certificate to sellers. Churches, schools, and charitable organizations often fall into this category, though the rules depend on what they're buying and how they plan to use it.

Sales Tax on Online and Out-of-State Purchases

If you order something online from a Florida business, you pay Florida sales tax based on where the item is shipped. If you order from an out-of-state business, the rules depend on whether that business has a physical presence in Florida. Large online retailers like Amazon now collect sales tax on purchases shipped to Florida because they have warehouses or offices here. Smaller out-of-state sellers may not collect tax, though Florida law says you technically owe "use tax" on those purchases—a tax equal to sales tax that you're supposed to report yourself.

In practice, most people don't report use tax on small personal purchases, and the state doesn't actively pursue individuals for it. However, if you're a business owner buying inventory from out-of-state suppliers, you should understand use tax rules, as they may explore to your situation. The Department of Revenue can provide guidance on when use tax applies to your specific purchases.

How Businesses Handle Sales Tax

If you own a business in Florida, you must register with the Department of Revenue and collect sales tax from customers on taxable items. You file a sales tax return monthly or quarterly (depending on your sales volume) and send the tax you collected to the state. The state keeps the 6 percent portion and sends the county portion to the appropriate county.

Businesses can deduct certain expenses before calculating tax owed. For example, if you buy items to resell, you don't pay tax on those purchases. If you're starting a business, the Department of Revenue website has registration information and forms you'll need. You'll receive a sales tax permit, which you must display at your place of business.

Frequently Asked Questions

Do I pay sales tax on groceries in Florida?

No, unprepared groceries—items you take home and cook—are not taxed. This includes meat, vegetables, bread, milk, and canned goods. However, prepared food from a restaurant, deli, bakery, or hot food bar is taxed.

What's the difference between sales tax and use tax?

Sales tax is collected by the seller when you buy something. Use tax is a tax you owe on items you buy from out-of-state sellers who don't collect Florida tax. You're supposed to report and pay use tax yourself, but it's rarely enforced for personal purchases.

Why does sales tax vary by county?

Florida allows each county to add its own sales tax on top of the state's 6 percent. Counties use this money for local services like schools, transportation, and infrastructure. The county rate is set by local voters or the county commission.

Do I need to pay sales tax if I buy something out of state and bring it to Florida?

If you buy something in another state and bring it to Florida for personal use, you don't owe Florida sales tax on it. You already paid tax in the state where you bought it. However, if you buy something tax-free out of state and then resell it in Florida, you owe sales tax on the sale.

Are there any items that are always exempt from sales tax?

Yes. Prescription medicines, unprepared groceries, and certain medical equipment prescribed by a doctor are always exempt. Newspapers and magazines are also exempt. If you're unsure about a specific item, ask the seller or check the Department of Revenue website.