Florida's 6% state rate and no income tax make it a highly tax-competitive state, but county discretionary surtaxes add 0.5%–1.5% in most areas. Florida has one of the most robust sales tax holiday programs in the US — four or more holidays per year covering back-to-school, disaster preparedness, energy-efficient products, and outdoor recreation.
Florida sales tax overview
| Component | 2026 Rate |
|---|---|
| State sales tax | 6.00% |
| Avg local add-on | 1.00% |
| Avg combined | 7.00% |
| Maximum combined | 7.50% |
Note: Florida has multiple sales tax holidays each year. County discretionary surtax adds 0.5%–1.5% on first $5,000 of single sale.
Florida sales tax by city
Combined state + local sales tax rates for major cities in Florida:
| City | Combined Rate |
|---|---|
| Jacksonville | 7.50% |
| Miami | 7.00% |
| Tampa | 7.50% |
| Orlando | 6.50% |
What's exempt in Florida
Groceries
Exempt from Florida state sales tax. Local jurisdictions may still tax.
Clothing & footwear
Taxed at standard rate.
Prescription drugs
Exempt from sales tax (typical across most states).
Florida sales tax holidays
During a sales tax holiday, qualifying items are exempt from Florida sales tax. Some local jurisdictions may opt out — check with retailers near you.
Back-to-School
Last weekend of July to first week of August (~2 weeks)
Clothing ≤$100, school supplies ≤$50, computers ≤$1500
Disaster Preparedness
Late May to early June (~2 weeks)
Generators, batteries, food storage, hurricane shutters
Freedom Week
July 1–7
Outdoor recreation: tickets, gear, camping equipment
Tool Time
Labor Day weekend
Power tools ≤$300, hand tools ≤$50, work clothing ≤$125
How Florida sales tax is calculated
Sales tax in Florida is calculated by multiplying the pre-tax purchase price by the applicable combined rate. The formula is simple:
Sales Tax = Purchase Price × 7.00% (avg combined)
Total = Purchase Price + Sales Tax
The exact rate depends on where the purchase occurs — the state base rate (6.00%) plus any local city or county add-ons. Florida allows local jurisdictions to add their own taxes, so the rate varies by location.
Quick calculation examples at average rate 7.00%:
$100 item
$7.00 tax
$107.00 total
$250 item
$17.50 tax
$267.50 total
$500 item
$35.00 tax
$535.00 total
$1,000 item
$70.00 tax
$1070.00 total
Additional tax-free items in Florida
Beyond the standard exemptions, Florida also provides sales tax relief on these categories:
Exemptions may have conditions. Always verify with the Florida Department of Revenue for complete rules.
Florida sales tax in context: rates, history, and neighbors
Florida's 6% state sales tax has been unchanged since 1988 — among the most stable rates in the US. Counties add a discretionary sales surtax of 0% to 1.5%, but only on the first $5,000 of any single sale (a unique Florida quirk that benefits buyers of expensive items). Combined rates: Jacksonville/Duval 7.5%, Tampa/Hillsborough 7.5%, Miami-Dade 7%, Orlando/Orange 6.5%, Palm Beach 7%, Pinellas (St. Pete) 7%. Florida has the most robust sales tax holiday calendar in the US — typically 4-6 holidays per year covering back-to-school, disaster preparedness, energy-efficient appliances, outdoor recreation, and tools. Compared to neighbors: Georgia (~7.81% combined), Alabama (~9.31%), South Carolina (~7.46%) — Florida sits in the lower-middle of Southeast rates while having no income tax. The combination of no income tax + moderate sales tax + low property tax (~0.82%) makes Florida one of the most tax-efficient states for residents.
Online shopping & Florida sales tax
Florida enacted economic nexus in 2021, requiring remote sellers with $100,000+ in Florida sales to collect Florida sales tax. Florida also requires marketplace facilitators to collect tax on all third-party sales. Florida's economic nexus threshold applies to the prior calendar year's sales — businesses crossing it mid-year must begin collecting within 30 days.
Use Tax reminder: If you purchase taxable goods online from a seller who does NOT collect Florida sales tax, you technically owe Use Tax — the same rate as sales tax, reportable on your Florida state tax return. Use Tax enforcement on consumers is rare but the obligation exists for significant purchases.
How much Florida sales tax on common purchases?
Using Florida's average combined rate of 7.00%:
| Purchase | Price | Sales Tax | Total |
|---|---|---|---|
| Grocery cart | $150 | Exempt | $150.00 |
| Clothing / shoes | $120 | $8.40 | $128.40 |
| Prescription drug | $80 | Exempt | $80.00 |
| Smartphone | $999 | $69.93 | $1068.93 |
| Laptop / tablet | $1,299 | $90.93 | $1389.93 |
| New car ($35,000) | $35,000 | $2450.00 | $37450.00 |
| Home appliance | $1,500 | $105.00 | $1605.00 |
| Restaurant meal | $60 | $4.20 | $64.20 |
Based on Florida's average combined rate of 7.00%. Exact tax depends on city/county. Use our calculator above for specific locations and amounts.
Collecting sales tax in Florida: business guide
If you sell goods or taxable services to Florida customers, here's what you need to know:
- Registration: Register for a Florida sales tax permit/license through the Florida Department of Revenue before making your first taxable sale. Most states process registrations online within a few days.
- Economic nexus (online sellers): If you have $100,000+ in Florida annual sales or 200+ transactions, you must collect Florida sales tax even without a physical presence in the state — per South Dakota v. Wayfair (2018). You must collect both state (6.00%) and applicable local rates.
- Destination vs origin sourcing: Florida uses destination-based sourcing for most sales — the tax rate where the buyer receives the goods applies. Always use the customer's delivery address to determine the rate.
- Filing frequency: Frequency depends on your Florida sales volume — monthly for high-volume sellers, quarterly or annually for low-volume sellers. Check with the Florida Department of Revenue for your specific filing schedule.
- Marketplace sales: If you sell through Amazon, Etsy, eBay, or similar platforms, the marketplace is required to collect and remit Florida sales tax on your behalf — you don't need to collect it separately on marketplace transactions.
- Resale certificates: Businesses purchasing goods for resale can provide a Florida resale certificate to suppliers to avoid paying sales tax on wholesale purchases. Keep copies of all resale certificates for audits.
Streamlined Sales Tax (SST): Florida is not currently a member of the Streamlined Sales Tax (SST) Agreement — check Florida Department of Revenue for filing specifics.
Florida-specific business compliance details
Florida businesses register with the Florida Department of Revenue (DOR) at floridarevenue.com for a Florida Sales and Use Tax Certificate. Filing frequency: monthly for $1,000+/month tax, quarterly for $500-$1,000, semi-annually for $100-$500, annually for under $100. Out-of-state sellers with $100,000+ in Florida sales must collect Florida tax (economic nexus, since July 2021 — Florida was a late adopter). Marketplace facilitators must collect on third-party sales. Florida uses destination-based sourcing for online sales. The discretionary surtax cap on $5,000 means businesses must apply different rates to portions of large transactions — automated POS systems handle this. Florida has very active enforcement, including a heavy focus on misclassified taxable services. Penalties: 10% of unpaid tax + interest.
Florida sales tax frequently asked questions
What is the sales tax rate in Miami vs Orlando, Florida?
Miami-Dade County's combined rate is 7% (6% state + 1% county surtax). Orange County (Orlando/Walt Disney World) is 6.5% (6% state + 0.5% county surtax). Duval County (Jacksonville) is 7.5% (6% state + 1.5% county surtax). The county surtax only applies to the first $5,000 of any single purchase — so on a $10,000 item, you pay the full rate on only the first $5,000.
How many sales tax holidays does Florida have per year?
Florida typically has 4+ tax holidays annually. Standard holidays include: Back-to-School (clothing ≤$100, supplies ≤$50, computers ≤$1,500 for about 2 weeks in late July/early August); Disaster Preparedness (~2 weeks in May/June for generators, supplies); Freedom Week (July 1-7 for outdoor recreation); and a Tool Time holiday (Labor Day weekend for tools and work clothing). Exact items and dates change annually with each legislative session.
Are cars taxed differently in Florida than other states?
Florida charges 6% state sales tax on vehicle purchases, plus the county discretionary surtax (up to 1.5%) on the first $5,000 of the purchase price only. On a $40,000 car in Miami-Dade (1% surtax), you'd pay: $40,000 × 6% + $5,000 × 1% = $2,400 + $50 = $2,450 total sales tax. Florida does NOT allow trade-in credits to reduce the taxable purchase price.
Florida city paycheck calculators
If you live or work in a Florida city, see our city-specific paycheck calculators for take-home pay including any local income tax, plus local employer and cost-of-living context: