Florida has a 6% statewide sales tax rate with county-level surtaxes layered on top in most counties. Known for having no state income tax — similar to Texas — Florida relies on sales tax as a primary revenue driver. Understanding what is and is not taxable in Florida is essential for both consumers and businesses. If you are new to sales tax concepts, start with our guide explaining what sales tax is and how it works before reading the Florida-specific details here.
Florida’s 6% Statewide Rate
Florida’s 6% state rate has been stable for decades. It is lower than California’s 7.25% base and Texas’s 6.25%, but higher than New York’s 4% state rate (though New York’s combined rates end up higher). To calculate your actual Florida tax, add your county’s discretionary surtax to the 6% state rate.
County Discretionary Surtaxes
Most Florida counties add a 0.5% to 1.5% discretionary surtax. Miami-Dade, Broward, and Palm Beach Counties are each at 7% combined (6% + 1%). Orange County (Orlando) is 6.5%. Hillsborough County (Tampa) reaches 7.5% due to a transportation surtax. Compare this to the highest combined rates in California (10.25%+) and New York City (8.875%) — Florida’s combined rates are among the more moderate for major metros.
What Is Exempt from Florida Sales Tax?
Florida has generous consumer exemptions. The following are not subject to Florida sales tax:
- Groceries and most unprepared food for home consumption
- Prescription drugs and most over-the-counter medicines
- Agricultural feeds, seeds, and farm equipment
- Residential electricity (exempted from state tax)
- Baby diapers and children’s car seats
- Certain medical equipment and prosthetics
This exemption list is broader than many states. New York exempts groceries and some clothing, and Texas exempts groceries, but neither has Florida’s breadth of individual product exemptions.
Florida Sales Tax Holidays
Florida runs multiple annual sales tax holidays that temporarily expand exemptions. The Back-to-School holiday in July exempts clothing under $100 per item and school supplies under $100. The Disaster Preparedness holiday in the spring exempts generators, batteries, tarps, and similar items. These apply to both state and county tax. For consumers making large exempt purchases, timing purchases around these holidays produces real savings — particularly relevant when you consider that sales tax paid is potentially deductible on your federal return.
What Is Taxable in Florida?
Despite the generous exemptions, Florida taxes a wide range of items. All tangible personal property not specifically exempted is taxable. Restaurant meals and prepared food are fully taxable. Hotel stays are taxable. Admissions to amusement parks, concerts, and movies are taxable. Florida also uniquely taxes commercial real property rentals — a commercial rent tax that applies to businesses leasing office or retail space.
Florida Business Compliance
Florida businesses must register with the Florida Department of Revenue. Returns are due by the 20th of each month. Before registering, verify that you actually have Florida nexus — Florida’s economic nexus threshold is $100,000 in annual Florida sales for remote sellers. Non-compliance penalties are significant. Common errors — like misclassifying taxable services or failing to collect county surtax — are covered in our guide to the most expensive sales tax mistakes businesses make. And once registered, our complete guide on how to file a sales tax return walks you through the filing process step by step.