Article — Florida Sales Tax Calculator
Florida sales tax: how the 6% state rate works with county surtaxes
Florida sales tax is 6% statewide, plus a county discretionary surtax of 0% to 1.5%, producing combined rates from 6.0% to 7.5% across the state's 67 counties. The 6% state portion has not changed since 1988.
Florida is one of nine US states with no individual income tax, so sales tax does most of the heavy lifting for general revenue. About 75% of state general revenue flows from the sales tax in a typical year, per the Florida Department of Revenue. That dependence is why the rate, exemptions and surtax structure draw so much legislative attention.
What is Florida sales tax
Florida sales tax is a transaction tax on retail sales of most tangible personal property, plus a defined set of taxable services. The legal framework lives in Chapter 212 of the Florida Statutes, which sets the 6% rate, defines exempt categories, and authorizes counties to impose discretionary surtaxes for transit, schools or infrastructure.
The tax is collected by the seller and remitted to the Florida Department of Revenue. Most retailers calculate the combined state plus county rate automatically via point-of-sale software keyed to the delivery address. Out-of-state sellers exceeding $100,000 in Florida sales must register under the 2021 economic-nexus rules.
The Florida state sales tax rate of 6% has been unchanged since 1988, when it was raised from 5%. Voters have rejected every proposed increase since. Several counties have raised their surtax in the same period, though, so combined rates have crept up in many places.
Florida sales tax rates by county
Every Florida county sets its own discretionary surtax between 0% and 1.5%, voted in by referendum and renewed periodically. The result is a patchwork of combined rates across the state. Citrus and Collier counties charge no surtax, sitting at the 6.0% state floor. Hillsborough, Duval, Marion, Leon, Polk, Osceola, Escambia and several smaller counties charge the maximum 1.5%, putting their combined rate at 7.5%.
The most populous counties cluster around 7%. Miami-Dade, Broward, Palm Beach and Pinellas each impose 1% surtax. Orange and Lee charge 0.5%. The choice reflects local infrastructure or transit measures on the ballot.
- 6.0% = state floor (Citrus, Collier counties)
- 6.5% = Orange, Lee, Volusia, Flagler, Hernando
- 7.0% = Miami-Dade, Broward, Palm Beach, Pinellas
- 7.5% = Hillsborough, Duval, Marion, Polk, Leon, Osceola
- 67 Florida counties, each with its own surtax
- $5,000 = surtax cap per single item
How to calculate Florida sales tax
The math is straightforward when the purchase is under $5,000. Multiply the purchase amount by the combined rate. A $100 dinner in Miami-Dade (7% combined): $100 × 0.07 = $7.00 tax, $107.00 total. A $300 sneaker run in Hillsborough (7.5%): $300 × 0.075 = $22.50 tax, $322.50 total.
For purchases above $5,000 on a single item, the county surtax stops accruing past the $5,000 mark, while the 6% state rate keeps applying. A $30,000 used boat in Hillsborough pays 6% on the full $30,000 ($1,800 state) plus 1.5% on only the first $5,000 ($75 county) = $1,875 total tax. Without the cap, the bill would be $2,250. The cap was designed to keep big-ticket items competitive against neighboring counties.
state tax = price × 0.06county tax = min(price, 5000) × surtax%$100 in 7% county = $7.00$1,000 in 7.5% county = $75.00The $5,000 cap on the Florida sales tax surtax
The $5,000 single-item cap applies only to the county surtax, not to the 6% state rate. It catches buyers off guard on big purchases. The cap is per item, not per receipt, so an electronics store ringing up a $4,000 TV, a $4,000 sound bar and a $4,000 fridge applies the surtax to each separately. A single $12,000 sofa hits the cap on the surtax but pays full state rate on the entire amount.
The Florida Department of Revenue lists boats, vehicles, jewelry, art and major appliances as common cap items. Real-estate transactions are handled differently and not subject to the standard sales tax structure.
Bundling multiple items into a single "package deal" does not extend the cap. Each item is evaluated individually for surtax purposes. Sellers who try to bundle to dodge the cap risk audit findings; buyers should not assume bundles get cap relief.
Florida sales tax exemptions
Florida sales tax exemptions cover most groceries, prescription drugs, residential utilities and many medical supplies. The grocery exemption applies to unprepared food for home consumption: bread, milk, raw produce, raw meat, frozen items. Prepared food, restaurant meals, candy and soft drinks are fully taxable. A rotisserie chicken from the hot bar is taxed; the same chicken raw from the meat case is not.
Prescription drugs dispensed by a licensed pharmacist are exempt, as are wheelchairs, insulin, hearing aids and most durable medical equipment. Over-the-counter medicines are taxable. Residential electricity, water and natural gas are exempt; commercial utilities are taxable.
Florida runs annual sales tax holidays — typically a back-to-school weekend in late July or early August, a disaster-preparedness window in spring, and sometimes tool or freedom-week holidays. Eligible categories are exempt for the period. The Department of Revenue publishes the list and dollar limits a few weeks before each holiday.
Online and out-of-state Florida sales tax
Florida requires remote sellers to collect sales tax under a 2021 economic-nexus law passed after the 2018 Supreme Court ruling in South Dakota v. Wayfair. The threshold is $100,000 in Florida sales annually. Amazon, Walmart.com, eBay, Etsy and most major marketplaces collect at the combined county rate for the delivery address.
Smaller out-of-state retailers below the threshold are not required to collect, but Florida buyers still technically owe "use tax" at the same rate on goods consumed in the state. Compliance is low in practice for personal purchases.
Florida sales tax vs. income tax
Florida residents pay no state income tax — a constitutional rule, not just a statute. The trade-off is heavy reliance on sales tax, property tax and tourism levies. The Tax Foundation's 2024 ranking placed Florida 22nd on combined state and local tax burden: moderate, not the lowest.
For high earners and retirees, the absence of income tax is the bigger lever. A $200,000 salaried earner saves roughly $9,000 a year versus California's top state bracket. A retiree on $80,000 of Social Security and 401(k) saves more, since Florida exempts retirement income that other states tax. The state recoups some of that through sales tax on consumption.
Common Florida sales tax mistakes
The most common confusion is forgetting the county surtax. Many shoppers internalize the 6% state rate and never adjust for the local 0.5% to 1.5% on top. A $50 dinner expected to add $3 in tax instead adds $3.50 to $3.75 depending on the county.
The second mistake is assuming groceries are always exempt. Prepared food — anything heated, packaged for immediate consumption, or sold ready to eat — is fully taxable. The supermarket hot bar, the convenience-store sandwich, the food-court smoothie: all taxed. The bagged groceries on the same receipt are not. The line is preparation, not category.
The third is missing the $5,000 cap on big-ticket items. Buyers shopping for boats, vehicles, jewelry or major appliances often quote themselves the full combined rate on the whole price, then find the county portion stops growing past $5,000 at the register.