Florida's statewide sales tax is 6 percent, but your actual rate depends on which county you're in
Florida charges a base sales tax of 6 percent on most goods and services. However, almost every county in Florida adds its own local tax on top of that, which means the total rate you pay at checkout ranges from 6 percent to 7.5 percent depending on where you shop. The county you're in—not the state alone—determines your final rate.
When you buy something in a store or online and it ships to Florida, the merchant collects the combined state and local rate for your county. You don't pay these taxes separately; they're included in the total at the register or in your final online bill.
Key Takeaways
- Florida's base state sales tax is 6 percent, but most counties add 0.5 to 1.5 percent on top of that, making your total rate between 6 and 7.5 percent.
- The county where you make the purchase determines which local tax rate applies, not where you live or where the item ships from.
- Groceries, prescription medications, and some medical equipment are exempt from sales tax in Florida, even though other items are taxed.
- Online purchases shipped to Florida are taxed at the rate of the county where the item is delivered, the same as in-store purchases.
- Some counties use sales tax revenue for specific purposes like public transportation, schools, or infrastructure, which is why rates vary by location.
How county-level taxes work in Florida
Each of Florida's 67 counties has the power to add a local sales tax on top of the state's 6 percent base rate. Most counties add between 0.5 and 1.5 percent. For example, Miami-Dade County adds 1 percent, bringing the total to 7 percent. Broward County adds 1 percent as well. Hillsborough County (Tampa area) adds 1.5 percent, making the total 7.5 percent—the highest in the state.
A few counties, like Union County in north-central Florida, have no additional local tax and remain at the 6 percent state rate. The variation exists because counties use sales tax revenue for different purposes: some fund public transportation systems, others support schools or county infrastructure projects.
When you shop, the rate that applies is the one for the county where the transaction takes place. If you buy something in person, that's the county where the store is located. If you order online and have it shipped to a Florida address, the tax rate is based on the delivery county, not where the retailer is based.
What items are taxed and what are exempt
Most tangible goods—clothing, electronics, furniture, household items—are subject to sales tax at your county's full rate. However, Florida exempts certain categories from sales tax entirely. Groceries (unprepared food you cook at home) are not taxed, but prepared food from restaurants, bakeries, and deli counters is taxed. Prescription medications are exempt, as are certain medical devices like hearing aids and prosthetics.
Services are generally not taxed in Florida, with some exceptions. Haircuts, repairs, and professional services are tax-free. However, some services bundled with goods—like installation of carpet or appliances—may be taxed depending on how the invoice is structured.
Digital products and streaming subscriptions are taxed in Florida. E-books, software downloads, and monthly subscription services are subject to the full sales tax rate of your county.
Sales tax rates by major Florida counties
| County | Local Tax Rate | Total Rate (State + Local) |
|---|---|---|
| Union County | 0% | 6% |
| Alachua County (Gainesville) | 0.5% | 6.5% |
| Duval County (Jacksonville) | 1.5% | 7.5% |
| Hillsborough County (Tampa) | 1.5% | 7.5% |
| Miami-Dade County (Miami) | 1% | 7% |
| Broward County (Fort Lauderdale) | 1% | 7% |
| Orange County (Orlando) | 0.5% | 6.5% |
| Pinellas County (St. Petersburg) | 1.5% | 7.5% |
| Polk County (Lakeland) | 1.5% | 7.5% |
| Lee County (Fort Myers) | 1.5% | 7.5% |
How to find the exact rate for your county
The Florida Department of Revenue maintains a complete list of all county sales tax rates on its website. You can search by county name to find the exact local rate, then add 6 percent to get your total. The rate you see listed is the local portion only—remember to add the state's 6 percent base.
If you're shopping in a county you don't know well, ask the cashier or check the receipt after purchase. The receipt always shows the total tax rate applied. For online purchases, the retailer's website usually displays the tax amount before you complete checkout, based on the delivery address you provide.
Sales tax rates can change if a county votes to adjust its local rate, though this happens infrequently. If you're planning a major purchase or move to a new county, it's worth checking the current rate rather than relying on a rate you remember from the past.
Why rates differ between counties
Florida allows counties to set their own local sales tax rates to fund specific services and infrastructure. Some counties use the revenue to support public transit systems—for example, Hillsborough County's 1.5 percent local rate partly funds the HART bus system in Tampa. Other counties direct the money toward schools, libraries, or road maintenance.
This decentralized approach means wealthier or more densely populated counties may have different priorities and revenue needs than rural counties. A county that invests heavily in public transportation may have a higher rate than one that does not. Over time, as county needs change, rates may be adjusted through a local vote, though most rates have remained stable for years.
Sales tax on online and out-of-state purchases
If you order something online from a retailer and have it shipped to a Florida address, Florida sales tax applies based on the county where you receive it. This is true whether the retailer is based in Florida or out of state. Large online retailers like Amazon collect and remit the appropriate county tax automatically when you provide your delivery address.
If you order from a small out-of-state retailer that does not collect Florida tax, you are technically responsible for paying the tax yourself, though this is rarely enforced for individual purchases. The tax obligation exists, but the practical burden falls on the retailer to collect it at checkout.
Frequently Asked Questions
Do I pay sales tax on groceries in Florida?
No. Unprepared food that you buy at a grocery store to cook at home is exempt from sales tax. However, prepared foods from restaurants, bakeries, deli counters, and food trucks are taxed at your county's full rate.
What's the highest sales tax rate in Florida?
The highest combined rate is 7.5 percent, which applies in several counties including Hillsborough, Duval, Pinellas, Polk, and Lee. These counties all add 1.5 percent to the state's 6 percent base.
Do I pay sales tax on prescription medications?
No. Prescription drugs are exempt from sales tax in Florida. Over-the-counter medications and vitamins are taxed, but anything requiring a prescription is not.
If I buy something online from another state, do I pay Florida tax?
Yes, if it ships to a Florida address. The tax rate is based on the county where you receive the package. Most major retailers automatically calculate and charge the correct rate at checkout.
Can a county change its sales tax rate?
Yes, but it requires a local vote. Counties can raise or lower their local sales tax rate, though most rates have remained unchanged for many years. If a rate does change, it typically takes effect on the first day of a month.