Florida charges a base sales tax of 6 percent on most goods and some services, with counties able to add up to 1.5 percent more

Florida's sales tax is a tax on purchases you make in the state. The state itself collects 6 percent of the sale price. Most counties then add their own tax on top — usually between 0.5 and 1.5 percent — so your total rate depends on where you shop. A purchase in Miami-Dade County, for example, faces a combined rate of 7 percent, while a purchase in Duval County faces 7.5 percent.

Sales tax is collected at the point of sale. The store or business charges it when you pay, then sends the money to the state and county. You do not file anything yourself as a buyer — the tax appears on your receipt.

What is taxed and what is not varies. Most physical goods are taxable. Most services are not, though there are exceptions: repairs, alterations, and certain professional services do face sales tax in Florida. Groceries for home use are exempt, but prepared food and restaurant meals are taxed.

Key Takeaways

  • Florida's base sales tax is 6 percent statewide, with county surtaxes adding 0.5 to 1.5 percent depending on location.
  • Groceries bought for home preparation are not taxed, but restaurant meals, prepared foods, and alcohol are.
  • Most services are exempt from sales tax, but repairs, alterations, and certain professional services are taxed.
  • Online purchases from out-of-state sellers are subject to Florida sales tax if the seller has a physical presence in the state or meets federal economic nexus thresholds.
  • Businesses that sell taxable items must register with the Florida Department of Revenue and file returns monthly or quarterly.

What gets taxed and what does not

Tangible goods — things you can touch and take home — are taxed in Florida. Clothing, electronics, furniture, and household items all face the full sales tax rate. The main exception is groceries: raw food you buy to cook at home, like vegetables, meat, bread, and milk, are not taxed. But the moment that food is prepared or ready to eat, tax applies. A rotisserie chicken from the grocery store is taxed. A sandwich from the deli counter is taxed. A frozen dinner is taxed.

Services are mostly exempt. Haircuts, medical visits, legal information, and home repairs performed by contractors are generally not subject to sales tax. However, Florida does tax certain services: repairs to tangible property (fixing a phone, repairing shoes), alterations to clothing, pest control, and cleaning services. The rule is narrow: if you are repairing or improving something physical that someone else owns, sales tax usually applies.

Alcohol and tobacco are taxed at the standard rate. Prescription medications are exempt, but over-the-counter drugs and vitamins are taxed. Digital products — software, apps, e-books, streaming subscriptions — are generally not taxed in Florida, though this area is still evolving.

County surtaxes and how your location affects the rate

Florida allows each county to add its own sales tax on top of the state's 6 percent. These surtaxes range from 0.5 to 1.5 percent and are set by county commissioners. The money raised stays in the county and typically funds schools, infrastructure, or public services.

Your total rate depends on where the sale happens, not where you live. If you live in Broward County but shop in Palm Beach County, you pay Palm Beach's rate. This matters most for large purchases or if you shop near a county line. The Florida Department of Revenue publishes a current tax rate table by county and city, since some cities within counties have different rates.

A few counties have no surtax and charge only the state's 6 percent. Most charge between 0.5 and 1 percent. A handful charge the maximum 1.5 percent. If you run a business or make frequent purchases, knowing your county's rate helps you budget and understand your receipts.

Online purchases and out-of-state sellers

Online purchases are subject to Florida sales tax if the seller meets certain conditions. If an out-of-state online retailer has a physical presence in Florida — a warehouse, office, or employee — they must collect and remit Florida sales tax. If they do not have a physical presence but their sales exceed a federal threshold (currently $100,000 or 200 transactions in the prior calendar year), they must also collect tax under federal economic nexus rules.

Many large online retailers now collect Florida sales tax automatically at checkout because they meet these thresholds. Smaller sellers may not, and in those cases, Florida law technically requires the buyer to pay use tax — a tax on items purchased out of state for use in Florida. In practice, use tax is rarely enforced against individual buyers, but it is the law.

If you buy something online from a seller who did not collect Florida tax, you are not expected to file a return or pay it yourself as an individual. The obligation falls on the seller. However, if you run a business and buy inventory or equipment online, you may need to track and report use tax on your business returns.

How businesses register and file sales tax returns

If you sell taxable goods or services in Florida, you must register with the Florida Department of Revenue before you open. Registration is free and done online through the department's website. You receive a sales tax permit, which you must display at your place of business.

Once registered, you collect sales tax from customers and file returns with the state. Most businesses file monthly, though the department may allow quarterly filing if your sales are very small. Returns are filed online through the department's system. You report the total sales, the tax collected, and any deductions you are may have access to to claim (such as sales to tax-exempt organizations or out-of-state customers).

The tax you collect is not your money — it belongs to the state and county. You hold it in trust until you remit it. Failure to file returns or remit tax on time results in penalties and interest. The department also conducts audits, especially for businesses with high cash sales or those in industries with frequent violations.

Tax-exempt purchases and who qualifies

Certain organizations and purchases are exempt from sales tax in Florida. Nonprofits, government agencies, schools, and religious organizations can make tax-exempt purchases if they have the proper documentation. To buy tax-free, these organizations must provide a resale certificate or exemption certificate to the seller.

Resale certificates are used by businesses that buy goods to resell. If you buy inventory to sell in your store, you do not pay sales tax on that purchase — you only collect tax when you sell to the end customer. This prevents tax from stacking at each level of the supply chain.

Individual consumers do not have a blanket exemption. You pay sales tax on your purchases unless the item itself is exempt (like groceries) or you are buying on behalf of a tax-exempt organization and have the right paperwork. There is no general "personal use" exemption.

How sales tax affects your budget and record-keeping

Sales tax is a consumption tax, meaning it affects your household budget every time you shop. On a $100 purchase in a county with a 7 percent combined rate, you pay $107. Over a year, this adds up — a family spending $20,000 on taxable goods pays roughly $1,400 in sales tax.

If you own a business, accurate record-keeping is essential. You must track all sales, the tax collected, and any exempt sales separately. Most point-of-sale systems do this automatically, but if you use a manual system or spreadsheet, you need to be disciplined. The Florida Department of Revenue can request records going back several years during an audit, and incomplete records can result in estimated assessments that are often higher than what you actually owed.

Keeping receipts also helps you as a consumer. If you dispute a charge or need to return an item, your receipt shows what tax was charged. For business owners, receipts are your proof of tax collected and paid.

Frequently Asked Questions

Is clothing taxed in Florida?

Yes. Clothing is a tangible good and faces the full sales tax rate in your county. There is no clothing exemption in Florida, unlike some other states.

Do I pay sales tax on services like haircuts or doctor visits?

No, most services are exempt. Haircuts, medical care, legal information, and consulting are not taxed. However, repairs and alterations to physical items are taxed, so a tailor's alteration service is taxable.

What is the difference between sales tax and use tax?

Sales tax is collected by the seller at the point of sale. Use tax is a tax on items you buy out of state and bring into Florida for use here. In practice, use tax applies mainly to business purchases; individual consumers rarely file use tax returns.

Can I get a refund of sales tax I paid?

No, sales tax is not refundable to consumers. If you return an item and receive a refund, the store refunds the tax as part of the refund amount, but you cannot claim a separate tax refund on your income tax return.

Do I need to charge sales tax if I sell items online from Florida?

Yes, if you have a physical presence in Florida or meet federal economic nexus thresholds. You must register with the Florida Department of Revenue and collect tax on sales to Florida customers. Consult a tax professional about your specific situation.