Florida Sales Tax Guide: Rates, Exemptions and Business Basics
Florida's state sales tax rate is 6%, and most counties add a discretionary sales surtax, so the combined rate you pay depends on the county where goods are delivered or services are provided. The surtax generally applies only to the first $5,000 of the sales price of a single item of tangible personal property. Groceries, prescription drugs and many other items are exempt.
Florida sales tax rates
- State rate: 6% on most taxable sales of goods and some services.
- County discretionary surtax: Most counties add a surtax for purposes such as schools, infrastructure or health care. Rates vary by county and change when voters approve or end a surtax. The Florida Department of Revenue (DOR) publishes the current county rates each year on Form DR-15DSS.
- Different rates for some items: Certain items, such as electricity and some rentals, have their own rates or rules.
The $5,000 surtax limit
For a single item of tangible personal property, such as a car, boat or appliance, the county surtax applies only to the first $5,000 of the sales price. The 6% state tax applies to the full price. For example, on a hypothetical $30,000 vehicle in a county with a 1% surtax, the state tax is $1,800 (6% of $30,000) and the surtax is $50 (1% of $5,000).
What's taxable and what's exempt
| Generally taxable | Generally exempt |
|---|---|
| Most retail goods: clothing, electronics, furniture, household goods | Most grocery food items (unprepared food) |
| Prepared food and restaurant meals | Prescription drugs |
| Vehicles, boats and aircraft | Many medical supplies and devices |
| Short-term (transient) rentals of six months or less, such as hotels and vacation rentals, which may also owe local tourist development tax | Long-term residential rentals |
| Admissions to events and attractions | Most services that are not specifically taxed (for example, many professional services) |
| Certain services, such as some pest control, nonresidential cleaning and detective/security services | Sales for resale with a valid resale certificate |
Commercial rent
Florida was long the only state that charged sales tax on commercial real estate rentals. Lawmakers repealed the state tax on commercial rent (the "business rent tax") effective October 1, 2025. Transient rentals, such as hotels and vacation rentals, remain taxable. If you lease commercial space, confirm how the change applies to your lease periods with DOR guidance or a tax professional.
Sales tax holidays and disaster supplies
Florida regularly creates exemptions for back-to-school items and hurricane-preparedness supplies. Recent legislation made some of these permanent, including a back-to-school sales tax holiday in August and year-round exemptions for certain disaster-preparedness items. Eligible items and price limits are specific, so check DOR's current list before you shop.
Use tax: the other half of sales tax
Use tax applies when you buy taxable items without paying Florida sales tax and bring or ship them into Florida for use here, such as an out-of-state online purchase where the seller didn't collect tax. The rate is the same as sales tax. Businesses report use tax on their sales tax return. Individuals can report it to DOR as well. A credit is generally allowed for sales tax properly paid to another state.
Online and remote sellers
Since July 1, 2021, out-of-state sellers that make more than $100,000 in taxable remote sales into Florida in the previous calendar year must register and collect Florida sales tax and surtax. Marketplace facilitators, such as large online platforms, generally collect tax on behalf of third-party sellers using their platforms.
For businesses: registering, collecting and filing
- Register before you start selling. Register with Florida DOR online for a sales and use tax certificate of registration. There's no fee to register online.
- Display your certificate at your place of business.
- Collect the right rate. Charge 6% plus the surtax for the county where the item is delivered. Florida uses a bracket system to compute tax on sales amounts.
- Get resale certificates from customers who buy for resale, and keep them on file. Use your own annual resale certificate when buying inventory.
- File and pay on time. DOR assigns a filing frequency (monthly, quarterly, semiannual or annual) based on how much tax you collect. Returns and payments are due on the 1st and late after the 20th day of the month following the reporting period. You must file a return even if no tax is due.
- Take the collection allowance. Businesses that file and pay electronically on time can usually keep a small collection allowance; see current DOR rules for the amount.
- Keep records. Keep sales records, exemption certificates and returns for at least the period DOR can audit, generally three years.
Common mistakes: charging the wrong county surtax for delivered goods, forgetting to file "zero" returns, not collecting resale certificates, and not paying use tax on taxable items bought tax-free for business use, such as equipment and supplies.
Buying a car or boat in Florida
When you buy a vehicle or boat from a Florida dealer, the dealer collects sales tax. In a private sale, you pay the tax when you title and register at the county tax collector. If you bring a vehicle from out of state, Florida may charge use tax if you paid less tax in the other state, with credit for tax already paid. Rules for new residents bringing vehicles they already owned differ, so ask your tax collector.
Frequently asked questions
What is the sales tax rate in Florida?
The state rate is 6%. Most counties add a discretionary surtax, so the combined rate varies by county. Check Florida DOR's Form DR-15DSS for current county rates.
Are groceries taxed in Florida?
Most grocery food items are exempt from Florida sales tax. Prepared foods, restaurant meals, soft drinks and candy are generally taxable.