Florida's statewide sales tax is 6 percent

Florida charges a 6 percent sales tax on most goods and services you buy. This is the base rate that applies everywhere in the state. However, your actual tax at checkout is usually higher because counties add their own tax on top of the state rate.

When you buy something in Florida, you pay the state's 6 percent plus whatever your county has added. This combined rate ranges from 6 percent in some counties to 7.5 percent in others. The tax appears on your receipt as a single line item, but it is made up of these two layers.

Key Takeaways

  • Florida's state sales tax is 6 percent, but most counties add 0.5 to 1.5 percent on top, making your total tax between 6 and 7.5 percent.
  • The county you are shopping in determines your final tax rate, not where you live or where the business is based.
  • Groceries, prescription medications, and medical devices are exempt from sales tax in Florida.
  • Services like haircuts, repairs, and restaurant meals are taxed, though some counties have different rules for prepared food.

County surtax rates vary across Florida

On top of the 6 percent state tax, each county can add a surtax (an additional local tax). Most Florida counties add between 0.5 and 1.5 percent. A few counties add nothing extra, keeping the rate at exactly 6 percent. Others, like Broward and Duval, add 1 percent, bringing the total to 7 percent. Miami-Dade County adds 1 percent as well.

The tax rate that applies is the one in the county where you make the purchase, regardless of where you live. If you live in one county but shop in another, you pay that county's combined rate. Online purchases are more complicated — the tax depends on where the seller is located and whether they have a physical presence in Florida.

You can find your county's exact rate by searching "[your county name] sales tax rate" or by calling your county tax collector's office. The rate does not change based on what you are buying (with the exceptions listed below); it is the same whether you are at a grocery store, gas station, or clothing shop.

What is exempt from Florida sales tax

Some items and services are not taxed at all in Florida. Groceries — food you cook at home — are completely exempt. This includes bread, milk, vegetables, meat, and canned goods. However, prepared food, candy, and drinks are taxed.

Prescription medications are exempt, as are most medical devices like diabetic supplies, hearing aids, and mobility equipment. Over-the-counter medicines like aspirin and cold medicine are taxed. Utilities like electricity and water are also exempt from sales tax, though you may pay other fees on your bill.

Clothing and shoes are taxed in Florida, unlike some other states. Services like haircuts, repairs, and professional labor are taxed. Restaurant meals and takeout food are taxed, though the rate may vary slightly depending on the county and whether the food is prepared on-site.

How sales tax is calculated on your receipt

The tax is calculated on the subtotal before any discounts are applied. If you have a coupon that reduces the price, the tax is based on the lower amount. If you buy multiple items, each taxable item is added together, and then the combined tax rate is applied to that total.

For example, if you buy a shirt for $20 and a pair of pants for $30 in a county with a 7 percent combined rate, the subtotal is $50. The tax is $3.50 (7 percent of $50), and your total is $53.50. If you had a $5 coupon, the subtotal would be $45, the tax would be $3.15, and your total would be $48.15.

Sales tax on services and special purchases

Services are taxed in Florida. When you pay for a haircut, car repair, plumbing work, or house cleaning, you pay sales tax on the labor and materials. The tax applies to the full amount charged, including any markup on parts or supplies the business provides.

Gasoline is taxed at the pump, and the tax is included in the price per gallon you see displayed. Vehicle purchases are taxed, though the calculation is more complex because it involves trade-in value and other factors — your dealer will handle this. Rental cars are taxed, and the tax is added to your final bill.

Digital goods like e-books, software, and streaming subscriptions are taxed in Florida. If you read an app or buy a digital book, you pay the sales tax rate of the county where you are registered or where the transaction is processed, depending on the seller's system.

What happens if you buy from out of state

If you order something online from a business outside Florida and have it shipped to your Florida address, you may owe Florida sales tax. This depends on whether the out-of-state seller has a physical location or employees in Florida. Large retailers like Amazon and Walmart collect Florida tax on orders shipped to Florida addresses. Smaller sellers may not.

If you do not pay tax at checkout on an out-of-state purchase, Florida law requires you to report it on your state income tax return as "use tax." In practice, most individual shoppers do not do this, and the state does not pursue it for small purchases. However, the tax is technically owed.

Frequently Asked Questions

Is the sales tax rate the same everywhere in Florida?

No. The state rate is 6 percent everywhere, but counties add different amounts. Your total rate depends on which county you are shopping in. Rates range from 6 to 7.5 percent across the state.

Do I pay sales tax on groceries?

No. Groceries — food you buy to cook at home — are exempt from sales tax in Florida. This includes bread, produce, meat, dairy, and canned goods. Prepared food, restaurant meals, and candy are taxed.

What is the sales tax rate in Miami-Dade County?

Miami-Dade County's combined sales tax rate is 7 percent (6 percent state plus 1 percent county surtax). Rates vary by county, so check your specific county's rate if you are shopping elsewhere in Florida.

Do I have to pay sales tax on services?

Yes. Services like haircuts, repairs, cleaning, and professional labor are taxed in Florida. The tax applies to the full amount you are charged, including any materials or supplies the business provides.

Do I owe Florida sales tax on online purchases from out of state?

It depends on the seller. Large retailers with a presence in Florida collect the tax automatically. Smaller sellers may not. If tax was not collected, Florida law says you owe "use tax," but enforcement for individual shoppers is rare.