Florida's base sales tax is 6 percent, but your total rate depends on your county
Florida charges a state sales tax of 6 percent on most purchases. However, most counties add their own tax on top of that, so what you actually pay ranges from 6 percent to 7.5 percent depending on where you shop. The county you're in matters more than the state rate itself.
When you see a price tag in a Florida store, the tax shown at checkout includes both the state portion and your county's portion combined into one line item. You don't pay them separately — the register calculates the total. But understanding which part comes from where helps explain why the same item costs different tax amounts in different parts of the state.
Key Takeaways
- Florida's state sales tax is 6 percent, but 67 of Florida's 67 counties add a surtax ranging from 0.5 percent to 1.5 percent on top of that.
- Your total sales tax rate at checkout is the state rate plus your county's surtax, making the combined rate between 6 percent and 7.5 percent.
- Sales tax applies to tangible goods like clothing and groceries, but not to services like haircuts, medical care, or legal information.
- Some items are exempt from sales tax entirely, including prescription medications, medical equipment, and certain food products bought for home consumption.
- You can find your exact county rate on the Florida Department of Revenue website, which lists all 67 county surtax rates.
County surtax rates and how they stack on top of the state rate
Every Florida county except one collects an additional surtax. These county rates range from 0.5 percent to 1.5 percent. Broward County, for example, charges 1 percent, making the combined rate 7 percent. Miami-Dade County also charges 1 percent. Duval County (Jacksonville) charges 1.5 percent, bringing the total to 7.5 percent — the highest in the state.
The county surtax was created to fund specific local projects and services. When you buy something in a county, that portion of the tax stays in that county's budget. This is why a purchase in one county costs a different amount in tax than the same purchase across the county line.
The Florida Department of Revenue publishes the complete list of all 67 county surtax rates on its website. If you live or shop near a county border, checking the exact rate for each county takes less than a minute and can help you understand why tax amounts differ.
What items are subject to sales tax in Florida
Sales tax applies to tangible personal property — things you can touch and take home. Clothing, electronics, furniture, toys, and household goods all get taxed. Groceries are taxed too, with some exceptions discussed below. If you can hold it in your hand, it almost certainly has sales tax.
Services are generally not taxed. A haircut, dental cleaning, car repair, plumbing work, or legal consultation does not have sales tax added. The distinction matters because a $100 haircut costs $100, but a $100 shirt costs $106 to $107.50 depending on your county. The tax applies to the product, not the labor or informed.
Digital products sit in a gray area. Software, e-books, and streaming subscriptions are generally not subject to Florida sales tax, though this has changed over time and varies by how the product is delivered. If you're unsure about a specific digital purchase, the Florida Department of Revenue website has detailed guidance.
Items exempt from Florida sales tax
Prescription medications are completely exempt from sales tax. If you fill a prescription at a pharmacy, you pay only the price of the drug itself — no tax is added. Over-the-counter medications like pain relievers or cold medicine are taxed, but prescription drugs are not.
Medical equipment and devices prescribed by a doctor are also exempt. Wheelchairs, crutches, hearing aids, and similar items don't have sales tax. The equipment must be prescribed or recommended by a licensed healthcare provider to may have access to.
Certain food items bought for home consumption are exempt. Unprepared food — raw vegetables, meat, bread, milk, eggs — is not taxed when you buy it at a grocery store. However, prepared food, restaurant meals, and food bought at a deli counter are taxed. The line between "prepared" and "unprepared" can be unclear; for example, rotisserie chicken is prepared and taxed, but raw chicken is not.
Agricultural equipment and certain business supplies also have exemptions, though these explore mainly to farmers and businesses rather than individual shoppers.
How sales tax is calculated at the register
The register multiplies your subtotal by the combined tax rate for your county. If you buy $50 worth of items in a county with a 7 percent rate, the tax is $3.50, and your total is $53.50. The math is straightforward, but the rate itself — the 7 percent — is what varies by location.
Some registers round the tax to the nearest cent. If the exact tax is $3.504, it rounds to $3.50. This rounding is standard and legal in Florida. Over many purchases, rounding slightly favors the consumer sometimes and the retailer other times, but the difference is negligible on any single transaction.
Online purchases from Florida retailers are subject to Florida sales tax. If you order from a Florida-based company and have it shipped to a Florida address, the tax is calculated based on your delivery county. Out-of-state retailers have different rules; many do not collect Florida tax, though you may owe "use tax" on those purchases when you file your state return (though most individuals do not report this).
Finding your specific county sales tax rate
The Florida Department of Revenue maintains a searchable list of all county surtax rates on its website. You can search by county name or look at the full table. The rates are updated when counties change their surtax, though this happens infrequently.
If you live in one county but work or shop in another, you may encounter different rates regularly. Knowing the rate in each location helps you understand why the same item costs different amounts in tax depending on where you purchase it. Some people near county borders intentionally shop in the lower-tax county, though the savings are usually small unless you're buying something expensive.
Sales tax on large purchases and special situations
Sales tax applies the same way to a $10 purchase and a $10,000 purchase — it's a percentage of the price. There's no threshold where tax stops explore or changes. A car purchase, for example, is subject to sales tax just like a shirt is, though the dollar amount of tax is much larger.
Trade-ins complicate the math slightly. If you trade in a used car toward a new one, you typically pay sales tax only on the difference between the new car's price and the trade-in value, not on the full price of the new car. This is called the "trade-in credit" and reduces your taxable amount.
Resale certificates allow businesses to buy items without paying sales tax if they plan to resell those items. An individual shopper cannot use a resale certificate. Only registered businesses can claim this exemption.
Frequently Asked Questions
Is sales tax the same everywhere in Florida?
No. The state rate is 6 percent everywhere, but each county adds 0.5 to 1.5 percent on top of that. Your total rate depends on which county you're shopping in. Duval County has the highest combined rate at 7.5 percent, while some counties have 6.5 percent.
Do I pay sales tax on groceries?
It depends on what you buy. Unprepared food like raw vegetables, meat, bread, and milk is not taxed. Prepared food, deli items, and restaurant meals are taxed. If you're unsure whether a specific item is taxed, the cashier can tell you before you check out.
What about sales tax on online purchases from Florida companies?
If you order from a Florida retailer and have it shipped to a Florida address, sales tax is added based on your delivery county's rate. If you order from an out-of-state company, they may not collect Florida tax, though technically you owe use tax on those purchases.
Are prescription drugs taxed in Florida?
No. Prescription medications are completely exempt from sales tax. Over-the-counter drugs like aspirin or cough syrup are taxed, but anything you need a prescription to buy is not.
Can I get a refund of sales tax I already paid?
Generally, no. Sales tax is final once you complete the purchase. If you return an item and get a refund, the tax is refunded as part of that refund. But you cannot reclaim sales tax on items you keep.