Florida's statewide sales tax rate is 6 percent, but your actual rate depends on which county you live or shop in
Florida has a base sales tax of 6 percent that applies everywhere in the state. However, most counties add a surtax on top of that base rate, which means the total you pay at checkout ranges from 6 percent to 7.5 percent depending on location. The surtax varies by county and is set by local government, not the state.
When you see a price tag in a Florida store, the sales tax shown at checkout will reflect your county's combined rate. A $100 purchase in one county might cost $106 in tax, while the same purchase in another county could cost $107.50. This difference matters most for large purchases or if you shop near county lines.
Key Takeaways
- Florida's base sales tax is 6 percent statewide, but 67 of Florida's 67 counties add a local surtax that raises the total rate.
- The lowest combined rate is 6 percent (only in a few limited situations), and the highest is 7.5 percent in counties like Miami-Dade and Broward.
- The surtax you pay depends on the county where the sale happens, not where you live, so shopping across county lines can change your total cost.
- Groceries, prescription medications, and certain medical devices are exempt from sales tax in Florida, regardless of county.
County-by-county sales tax rates
Each Florida county sets its own surtax rate, which ranges from 0.5 percent to 1.5 percent added to the state's 6 percent base. This means combined rates run from 6 percent to 7.5 percent. High-population counties like Miami-Dade, Broward, and Hillsborough typically charge 7 percent or higher, while some rural counties charge 6.5 percent.
To find your county's exact rate, search online for "[your county name] sales tax rate" or call your county tax collector's office. The rate is the same whether you shop in person or online, as long as the retailer has a physical location in Florida or meets the state's sales tax collection threshold. If you frequently shop near a county border, knowing both rates can help you understand why prices vary.
Some counties use their surtax revenue for specific purposes—schools, infrastructure, or public transit—so the rate may have been set years ago and remains in place. If a county changes its rate, the change is announced in advance and takes effect on a set date, usually the first of a month.
What is and is not taxed in Florida
Groceries and food items for home consumption are not taxed in Florida. This includes bread, milk, vegetables, meat, and other items you buy at a supermarket to cook at home. However, prepared food, restaurant meals, and food bought hot or ready-to-eat are taxed at the full rate.
Prescription medications and certain medical devices are also exempt from sales tax. Over-the-counter medicines like aspirin or cold medicine are taxed, but prescription drugs filled by a pharmacist are not. Some medical equipment, such as wheelchairs or diabetic testing supplies, may be exempt depending on the specific item and how it is classified.
Clothing and shoes are taxed in Florida, unlike some other states. Children's clothing is not exempt. Services like haircuts, repairs, and labor are generally not subject to sales tax, but the materials used in those services may be. For example, if you buy a shirt, you pay tax; if you pay someone to alter it, you do not pay tax on the labor, but you may pay tax on any new fabric or supplies added.
Online purchases and out-of-state sellers
If you order from an online retailer that has a warehouse or office in Florida, or that meets the state's sales tax threshold, Florida sales tax will be added to your order. Large national retailers like Amazon, Walmart, and Target collect Florida sales tax on all orders shipped to the state. Smaller online sellers may not collect it, depending on their sales volume and physical presence.
If you buy from an out-of-state seller that does not collect Florida sales tax, you are technically responsible for paying "use tax" to Florida when you file your state income tax return. In practice, most individuals do not report this, and the state does not pursue individual consumers. However, businesses are expected to track and report use tax on their purchases.
Sales tax on specific purchases
Cars and vehicles are subject to sales tax in Florida, calculated on the purchase price. If you trade in a vehicle, the tax is usually calculated on the net amount after the trade-in credit is applied. The tax is collected at the time of sale by the dealer or private seller, and you pay it when you register the vehicle with the Department of Motor Vehicles.
Gasoline is taxed at the pump, and the rate includes both state and federal excise taxes plus the local sales tax. The total tax on fuel is higher than the standard sales tax rate because of these additional levies. Utilities like electricity and natural gas are also subject to sales tax in Florida.
Rental cars are taxed at the full sales tax rate of your county. Hotel rooms are subject to sales tax plus a separate tourist development tax in many counties, which can add 2 to 5 percent to your bill depending on location. These taxes are included in the quoted rate when you book.
How sales tax is used in your county
The 6 percent state portion of sales tax goes to the Florida state budget and funds general government operations. The local surtax—the portion above 6 percent—stays in your county and is typically dedicated to specific purposes set when the tax was approved. Common uses include schools, transportation, infrastructure, libraries, and parks.
Some counties have temporary surtaxes that were approved for a set number of years to fund a specific project, such as a new school or road. Once the project is complete or the approval period ends, the surtax may expire, lowering the combined rate. Other counties have permanent surtaxes that continue indefinitely.
Frequently Asked Questions
Why does my sales tax change when I cross into another county?
Each county sets its own local surtax rate on top of Florida's 6 percent state tax. The tax you pay is based on where the sale occurs, not where you live. If you shop in a county with a higher surtax, you pay more; if you shop in a county with a lower surtax, you pay less.
Do I pay sales tax on groceries in Florida?
No. Groceries and food items for home consumption are exempt from sales tax in Florida. This includes produce, meat, dairy, bread, and pantry staples. Prepared foods, restaurant meals, and items bought hot or ready-to-eat are taxed at the full rate.
Is sales tax added to online orders shipped to Florida?
If the online retailer has a physical presence in Florida or meets the state's sales tax threshold, yes. Large retailers like Amazon and Walmart collect Florida sales tax on all orders. Smaller sellers may not, depending on their sales volume and location.
What is use tax, and do I have to pay it?
Use tax is a tax on items you buy from out-of-state sellers who do not collect Florida sales tax. You are technically responsible for reporting it on your state tax return. Most individuals do not report it, and the state does not pursue consumers, but businesses are expected to track and pay use tax.
Are clothes and shoes taxed in Florida?
Yes. Clothing and shoes are subject to sales tax in Florida, including children's clothing. Unlike some states, Florida does not exempt apparel from the sales tax.