Florida's sales tax rate and what it covers

Florida's state sales tax is 6 percent. Most counties add a local surtax on top of that, ranging from 0.5 to 2.5 percent, which means the total rate you pay at checkout is usually between 6.5 and 8.5 percent depending on where you shop. The state collects the revenue; counties keep their portion to fund schools, infrastructure, and services.

Sales tax applies to most tangible goods — clothing, groceries, electronics, furniture, gasoline. It does not apply to services like haircuts, car repairs, or medical visits. Some items have their own rules: groceries for home consumption are taxed at a reduced rate of 0 percent (meaning no tax), while prepared food and restaurant meals are taxed at the full rate.

A few categories are always exempt regardless of county: prescription medications, medical equipment like wheelchairs and hearing aids, and items purchased with food assistance benefits (SNAP). Clothing and footwear under $100 per item are also exempt during the annual back-to-school tax holiday in August.

Key Takeaways

  • Florida's state sales tax is 6 percent, but your total rate depends on your county's local surtax, which ranges from 0.5 to 2.5 percent.
  • Groceries for home consumption are not taxed, but restaurant meals and prepared food are taxed at the full rate.
  • Prescription medications, medical equipment, and SNAP purchases are always exempt from sales tax.
  • Clothing and footwear under $100 per item are tax-free during Florida's August back-to-school holiday.
  • Services like haircuts, repairs, and medical visits are not subject to sales tax in Florida.

How county surtaxes change your total rate

Each Florida county sets its own local surtax, which is added to the 6 percent state rate. Miami-Dade County charges 1 percent, bringing the total to 7 percent. Hillsborough County (Tampa area) charges 1.5 percent for a total of 7.5 percent. Duval County (Jacksonville) charges 1.5 percent. Broward County charges 1 percent. Smaller or rural counties may charge 0.5 percent or as much as 2.5 percent.

The local surtax funds county-specific needs. In some counties, a portion goes to schools; in others, it funds transportation or environmental projects. When you move between counties or shop online from out of state, the rate that applies is the one where the item is delivered or picked up, not where you live.

You can find your exact county rate on the Florida Department of Revenue website or by asking a cashier. The rate does not change based on your income, citizenship status, or whether you are a resident.

What groceries and food are taxed differently

Groceries you buy to cook at home — raw vegetables, meat, bread, milk, eggs, canned goods — are not taxed in Florida. This applies whether you shop at a supermarket or a small store. The rule is simple: if it is a food item meant to be prepared and eaten at home, there is no sales tax.

Food prepared for immediate consumption is taxed at the full rate. This includes restaurant meals, deli sandwiches made to order, hot food from a grocery store hot bar, and pizza by the slice. The distinction is the point of sale: if the store prepared it for you to eat right away, tax applies.

Alcohol and tobacco are taxed at the full sales tax rate plus additional excise taxes set by the state. Vitamins and dietary supplements are also taxed at the full rate, even though they are sold in the health section of stores.

Back-to-school tax holiday and other exemptions

Florida holds a tax-free shopping period each August, usually for one week. During this time, clothing and footwear under $100 per item are not taxed. Items over $100 are taxed on the full amount. Accessories like belts, hats, and bags are also exempt if under $100. School supplies like notebooks, pens, and backpacks are taxed normally during this period — only clothing and shoes are exempt.

The exact dates change each year, so check the Florida Department of Revenue website in July to confirm when the holiday runs. You do not need to register or show proof of anything; the exemption applies automatically at checkout when you buy may be able to access items during the holiday window.

Outside the back-to-school period, clothing and footwear are taxed at the full rate. Medical equipment like crutches, wheelchairs, and hearing aids are exempt year-round. Prescription medications are also always exempt, but over-the-counter medications and supplements are taxed.

Online purchases and out-of-state sellers

When you order online from a retailer outside Florida, Florida sales tax still applies if the item is shipped to a Florida address. The retailer is responsible for collecting and sending that tax to the state. Most major online retailers — Amazon, Walmart, Target — now collect Florida sales tax on all orders shipped to Florida, even if the company is based elsewhere.

If an online retailer does not collect sales tax at checkout, you may owe it yourself when you file your state tax return, though most individuals do not report this. The tax rate that applies is the rate for the county where the package is delivered.

Marketplace sellers (people selling through Amazon, eBay, or similar platforms) are also required to collect sales tax on orders shipped to Florida. If you are unsure whether tax was collected, check your receipt or contact the seller.

Who collects and where the money goes

The retailer or seller collects sales tax at the point of sale and sends it to the Florida Department of Revenue. You do not send the tax directly to the state — it is handled through the checkout process. The state keeps the 6 percent portion; the county keeps its local surtax.

County surtax revenue funds local priorities. Some counties dedicate it to schools, others to transportation infrastructure, parks, or emergency services. The breakdown varies by county and is set by local ordinance.

Businesses that sell taxable items must register with the Department of Revenue and file sales tax returns, usually monthly or quarterly depending on their volume. Consumers do not file sales tax returns unless they are self-employed or operate a business.

Frequently Asked Questions

Do I pay sales tax on groceries in Florida?

No. Groceries for home consumption — produce, meat, dairy, bread, canned goods — are not taxed. Prepared food like restaurant meals, deli sandwiches made to order, and hot food from a store are taxed at the full rate.

What is the total sales tax rate where I live?

The state rate is 6 percent. Add your county's local surtax, which ranges from 0.5 to 2.5 percent. You can find your county's exact rate on the Florida Department of Revenue website or by calling your county tax collector's office.

Are prescription medications taxed?

No. Prescription medications are always exempt from sales tax in Florida. Over-the-counter medications, vitamins, and supplements are taxed at the full rate.

When is the back-to-school tax holiday and what does it cover?

The holiday runs for one week each August (dates vary yearly). Clothing and footwear under $100 per item are tax-free. School supplies like notebooks and pens are still taxed. Check the Florida Department of Revenue website in July for exact dates.

Do I owe sales tax on items I buy from out-of-state online sellers?

Yes. Most major online retailers now collect Florida sales tax on orders shipped to Florida addresses. If a seller does not collect it at checkout, you technically owe it, though most individuals do not report it on their tax return.