Florida Sales Tax: The Basics
Florida's sales tax is a tax on the purchase of goods and most services. When you buy something at a store, restaurant, or online, the seller adds this tax to your bill at checkout. The state collects this money and distributes it to state and local governments.
The base state sales tax rate in Florida is 6 percent. However, most counties add their own local sales tax on top of that, so your total rate depends on where you live and shop. A purchase in Miami-Dade County will have a different total tax than the same purchase in Duval County.
Sales tax applies to most physical goods — clothing, groceries, electronics, furniture. It also applies to many services: haircuts, car repairs, pest control, and hotel stays all carry sales tax. Some services and items are exempt, which means no tax applies to them at all.
Key Takeaways
- Florida's base state sales tax is 6 percent, but your total rate includes county tax and ranges from 6 to 7.5 percent depending on where you shop.
- Sales tax applies to most goods and many services, but groceries, prescription medications, and certain medical equipment are exempt.
- You pay sales tax at the point of sale — the seller collects it and sends it to the state and county.
- Online purchases from out-of-state sellers may or may not include Florida sales tax depending on the seller's location and size.
State Tax Plus County Tax: How Your Total Rate Works
Florida does not have a single sales tax rate statewide. The 6 percent state rate is the floor, but every county can add its own local tax on top of it. This local tax ranges from 0.5 to 1.5 percent depending on the county, bringing your total to somewhere between 6 and 7.5 percent.
The county where you make the purchase determines which local tax applies, not where you live. If you live in Broward County but shop in Orange County, you pay Orange County's rate. This matters most for people who live near county lines or shop in multiple counties regularly.
The following table shows the combined rate in major Florida counties:
| County | Combined Rate |
|---|---|
| Miami-Dade | 7 percent |
| Broward | 7 percent |
| Hillsborough | 7.5 percent |
| Orange | 6.5 percent |
| Duval | 7 percent |
| Pinellas | 7.5 percent |
These rates can change if a county votes to adjust its local tax. Check your county's tax collector website or call their office if you need the current rate for your specific location.
What Is Exempt From Sales Tax in Florida
Not everything you buy in Florida has sales tax attached. Certain items and services are exempt, meaning the seller does not collect tax on them. The most common exemptions are groceries, prescription medications, and medical equipment prescribed by a doctor.
Groceries include bread, milk, eggs, vegetables, meat, and other food you prepare at home. Prepared food — restaurant meals, deli sandwiches, hot pizza — is taxed. The line between grocery and prepared food matters: a cold sandwich from a grocery store deli counter may or may not be taxed depending on how it is sold and packaged.
Prescription medications and certain medical devices are exempt when prescribed by a licensed healthcare provider. Over-the-counter medications like aspirin or cold medicine are taxed. Mobility aids, hearing aids, and prosthetic devices prescribed by a doctor are typically exempt, but you may need to provide documentation to the seller.
Other exempt items include newspapers, certain educational materials, and items purchased with a valid resale certificate (if you are a business buying goods to resell). Clothing is taxed in Florida, unlike some other states.
How Sales Tax Works for Online and Out-of-State Purchases
Online shopping complicates sales tax because the seller may be located in a different state than you. Florida requires you to pay sales tax on purchases from anywhere, but whether the seller collects it depends on their size and location.
Large online retailers like Amazon, Walmart, and Target collect Florida sales tax on purchases shipped to Florida addresses. They have a physical presence in Florida or meet federal thresholds that require them to collect tax in every state. When you check out, the tax is added automatically.
Smaller sellers or out-of-state businesses may not collect Florida sales tax at checkout. In those cases, you are technically responsible for paying the tax yourself to Florida — this is called use tax. In practice, most individuals do not report use tax, but the obligation exists. If you make large purchases from sellers who do not collect tax, you may want to keep records.
The safest approach is to assume that any purchase shipped to a Florida address will have tax added at checkout. If it does not, ask the seller whether they collect Florida tax before you complete your order.
Who Collects Sales Tax and Where the Money Goes
The seller — the store, restaurant, or online business — collects sales tax from you at the point of sale. They hold the money temporarily and then send it to the Florida Department of Revenue, which distributes it to the state and the county where the sale occurred.
Businesses file sales tax returns monthly or quarterly, depending on their size and the amount they collect. The Department of Revenue audits some businesses to make sure they are collecting and reporting the correct amount. If a business fails to collect or report sales tax, they can face penalties and interest.
The money collected goes into state and local budgets. Counties use their portion for schools, roads, public safety, and other services. The state uses its portion for education, healthcare, and other programs. Sales tax is one of Florida's largest sources of revenue.
Special Sales Tax Rules and Situations
Some purchases have special rules. Vehicles, for example, are taxed at the point of registration with the Department of Motor Vehicles, not at the dealership. You pay sales tax based on the vehicle's purchase price when you register it, and the rate depends on the county where you register it.
Rental cars are taxed differently than purchased cars. When you rent a vehicle, sales tax applies to the rental fee. The rate is based on the county where you pick up the car, not where you return it.
Alcohol and tobacco products are taxed at the regular sales tax rate, plus they may have additional state excise taxes. These excise taxes are separate from sales tax and are built into the price you see on the shelf.
Shipping and handling charges are generally taxable in Florida if they are separately stated on the invoice. Some sellers include shipping in the item price to avoid this, but the tax treatment depends on how the transaction is structured.
Frequently Asked Questions
Why is my sales tax different from the person next to me at checkout?
You may have purchased different items — some taxed, some exempt — or you may live in different counties. If you both bought the same taxable item in the same store on the same day, your tax should be identical. If it is not, ask the cashier to explain the difference.
Do I pay sales tax on groceries in Florida?
Most groceries are exempt from sales tax. This includes bread, milk, produce, meat, and other food you prepare at home. Prepared food like restaurant meals, hot deli items, and candy are taxed. If you are unsure whether a specific item is taxed, ask the cashier before you check out.
What is use tax and do I have to pay it?
Use tax is a tax on items you purchase from out-of-state sellers who do not collect Florida sales tax. You are technically responsible for paying it to Florida, but most individuals do not report it. Large or frequent out-of-state purchases may trigger a requirement to file, so keep records if you make significant purchases.
Can I get a refund of sales tax I already paid?
Sales tax refunds are rare. You can request a refund if the seller overcharged you, if you return an item, or if you purchased an item that turned out to be exempt. Return the item or contact the seller with your receipt. Most stores will refund the tax as part of a return without requiring a separate request.
Does Florida tax services like haircuts and car repairs?
Yes, most services are taxed in Florida. Haircuts, car repairs, plumbing, electrical work, and pest control all carry sales tax. Some services like medical care and legal advice are exempt. If you are unsure whether a service is taxed, ask the business before they perform the work.