Florida taxes most food, but groceries are taxed differently than restaurant meals
Florida charges sales tax on food, but the rate depends on what you buy and where. Unprepared food you take home from a grocery store — like raw vegetables, meat, bread, and canned goods — is taxed at 6 percent state sales tax. Some counties add their own local tax on top, bringing the total to 6.5 or 7 percent depending on where you live. Restaurant meals and prepared foods are taxed at the full sales tax rate, which ranges from 6 to 7.5 percent statewide.
The distinction matters because Florida law treats "food for human consumption" differently from "food prepared for when ready consumption." A frozen pizza from the grocery store is taxed at the lower rate. A pizza you order at a restaurant is taxed at the higher rate. The same applies to deli items, bakery goods, and anything else prepared and sold ready to eat.
Key Takeaways
- Unprepared groceries like produce, meat, dairy, and canned goods are taxed at 6 percent state tax, plus any local county tax.
- Restaurant meals and prepared foods are taxed at the full sales tax rate for your county, which ranges from 6 to 7.5 percent.
- Hot foods and foods prepared for when ready consumption are always taxed at the higher rate, even if bought at a grocery store deli.
- Your total tax rate depends on your county; some add no local tax while others add up to 1.5 percent on top of the state rate.
How grocery store food is taxed
Most items you buy at a supermarket checkout are subject to the 6 percent state sales tax. This includes fresh produce, meat, poultry, seafood, eggs, dairy products, bread, cereal, canned goods, frozen vegetables, and pantry staples. Baby formula and baby food are also taxed at this rate. The tax applies whether you buy organic, conventional, or store-brand versions.
Some items that might seem like food are not taxed as groceries. Alcohol, including beer and wine, is taxed at the full sales tax rate. Vitamins and dietary supplements are also taxed at the full rate. Hot foods prepared in the store — rotisserie chicken, hot deli sandwiches, hot soup — are taxed as prepared food, not as groceries, even though you buy them in a supermarket.
Your actual tax bill depends on your county. Florida's state tax is 6 percent, but 67 of Florida's 67 counties have added local sales tax. Most counties add between 0.5 and 1.5 percent, making the total tax on groceries range from 6 to 7.5 percent. Duval County (Jacksonville) charges 7 percent total. Miami-Dade County charges 7 percent. Hillsborough County (Tampa) charges 7.5 percent. You can find your county's rate on the Florida Department of Revenue website.
How restaurant and prepared food is taxed
Any food prepared and sold ready to eat is taxed at your county's full sales tax rate, not the lower grocery rate. This includes restaurant meals, takeout food, food from food trucks, deli sandwiches made to order, hot pizza, rotisserie chicken, and prepared salads. The tax applies whether you eat in the restaurant, take it to go, or have it delivered.
The distinction between "prepared" and "unprepared" can be specific. A cold sandwich you make yourself from deli meat and bread you buy separately is taxed as groceries. A sandwich the deli makes for you is taxed as prepared food. A frozen pizza you heat at home is taxed as a grocery. A fresh pizza made and sold by a pizzeria is taxed as prepared food. If you are unsure whether an item is taxed as prepared food, ask the cashier before you buy.
County-by-county tax rates on food
Florida's 67 counties all add local sales tax on top of the 6 percent state rate. The total tax you pay on groceries ranges from 6 to 7.5 percent depending on where you shop. The total tax on restaurant meals is the same as the total tax on groceries in your county — there is no separate restaurant tax rate.
| County | Local Tax Rate | Total Tax on Groceries | Total Tax on Restaurant Food |
|---|---|---|---|
| Alachua | 1.5% | 7.5% | 7.5% |
| Brevard | 0.5% | 6.5% | 6.5% |
| Broward | 1% | 7% | 7% |
| Duval (Jacksonville) | 1% | 7% | 7% |
| Hillsborough (Tampa) | 1.5% | 7.5% | 7.5% |
| Miami-Dade | 1% | 7% | 7% |
| Orange (Orlando) | 0.5% | 6.5% | 6.5% |
| Pinellas (St. Petersburg) | 1.5% | 7.5% | 7.5% |
The rates shown above are current but can change if a county votes to adjust its local tax. Check the Florida Department of Revenue website or your county's tax collector office for the most recent rate in your area.
What foods are exempt from tax
Very few foods are completely exempt from Florida sales tax. The main exemption is food purchased with a SNAP card (formerly called food stamps). SNAP-may be able to access items — which include most unprepared groceries but not hot or prepared foods — are not taxed when you use your SNAP benefits to pay.
Some counties have voted to exempt certain foods from local tax, but these exemptions are rare and explore only within that county. For example, some counties have temporarily exempted baby formula or other specific items during certain periods. These exemptions change, so ask your cashier or check your county's tax collector website if you think an item should be exempt.
How to know if something is taxed as prepared food
The Florida Department of Revenue uses a straightforward test: if the food is hot when sold, or if it is sold in a form that is ready to eat without further preparation, it is taxed as prepared food. Cold items that require cooking or assembly at home are taxed as groceries.
Examples taxed as prepared food: hot deli sandwiches, rotisserie chicken, hot soup, pizza (hot or cold if sold by a pizzeria), hot wings, hot baked goods from a bakery, food from a food truck, and restaurant meals. Examples taxed as groceries: cold deli meat, raw chicken, canned soup, frozen pizza, cold bakery items from a supermarket, and ingredients you buy to cook at home.
When in doubt, ask before you pay. Cashiers at grocery stores and delis know the difference and can tell you which tax rate applies to what you are buying.
Frequently Asked Questions
Do I pay tax on groceries if I use a coupon?
Yes. Sales tax is calculated on the price after the coupon is applied, not on the original price. If a coupon reduces the price, the tax is lower because it is based on the lower amount. The coupon itself is not taxed.
Is tax charged on food delivery orders?
Yes. Food delivery apps and restaurants charge sales tax on the food itself at your county's rate. Delivery fees are usually not taxed, but check your receipt to confirm. The tax is the same whether you pick up the food or have it delivered.
What about food bought at a gas station or convenience store?
Hot foods and prepared items at gas stations and convenience stores are taxed as prepared food at the full rate. Cold items like packaged sandwiches, chips, and drinks are taxed as groceries at the lower rate, unless they are hot when sold.
Does Florida tax food bought online?
Yes. If you order groceries online from a Florida retailer and pick them up or have them delivered in Florida, sales tax applies at your county's rate. The tax is the same as if you bought the items in the store.
Are there any foods that are never taxed in Florida?
Food purchased with SNAP benefits is not taxed. Otherwise, nearly all food sold in Florida is subject to sales tax. The only variation is the rate — groceries at the lower rate, prepared food at the full rate.