Florida sales tax at a glance
| Type of tax | Sales and use tax |
|---|---|
| State rate | 6% |
| Local rates | Average 0.98%, highest 2.00% |
| Average combined rate | 6.98% |
| Groceries | ExemptGeneral grocery items are exempt from state tax and county surtax. Prepared meals, candy-type items and soft drinks can be taxable. |
| Prescription drugs | ExemptPrescription drugs are exempt, and so are many common household remedies. |
| Clothing | Taxed (August back-to-school holiday)Clothing is taxed, except qualifying items of $100 or less during the annual back-to-school sales tax holiday. |
Local averages are population-weighted figures from the Tax Foundation: State and Local Sales Tax Rates, Midyear 2026 (rates as of 1 July 2026). They are a guide, not the rate at any one address. For the exact rate where you buy, use the Florida Department of Revenue discretionary sales surtax rates.
Worked examples
A $650 TV in Miami-Dade County (7%)
| Rate | 6% state + 1% local = 7% |
|---|---|
| Price before tax | $650.00 |
| Sales tax | $45.50 |
| Total | $695.50 |
Working: $650.00 × 7% = $45.50. Miami-Dade adds a 1% surtax to the 6% state rate. The item is under $5,000, so the surtax applies to the whole price.
Working back from a $214.00 total at 7%
| Rate | 6% state + 1% local = 7% |
|---|---|
| Price before tax | $200.00 |
| Sales tax | $14.00 |
| Total | $214.00 |
Working back: $214.00 ÷ 1.07 = $200.00, so the tax was $14.00. Dividing by 1.07 gives the price before tax. In a county with a different surtax, change the local rate to match before working back.
County surtax and the $5,000 limit
Florida's local sales tax is a county discretionary sales surtax, charged at the rate of the county where the item is delivered or the sale happens. Rates range up to 2%, and the Tax Foundation average across the state is 0.98%. The surtax has an unusual limit: it applies only to the first $5,000 of each item of tangible personal property. On a $20,000 boat in a 1% county, the surtax is $50, not $200, while the 6% state tax applies to the whole price. The limit does not apply to services, admissions or short-term rentals.
What is exempt in Florida
General groceries are exempt from both the state tax and the surtax, but prepared food, restaurant meals and soft drinks are taxable. Prescription drugs are exempt, and so are many common household remedies such as basic over-the-counter medicines. Since 1 October 2025, Florida no longer taxes rent on commercial property, which used to be one of the few states to do so. Clothing, electronics and furniture are taxed at the full rate outside sales tax holidays.
Back-to-school sales tax holiday
A 2025 law made Florida's back-to-school holiday permanent. Each August, clothing, footwear, wallets and bags priced at $100 or less, school supplies at $50 or less and learning aids at $30 or less are exempt from both the state tax and the surtax. Items above the cap are taxed in full, not just on the part over the limit. Check the Department of Revenue's holiday page for the current dates and lists before you shop.
Florida vs. neighboring states
| State | State rate | Avg. combined | Groceries |
|---|---|---|---|
| Florida | 6% | 6.98% | Exempt |
| Georgia | 4% | 7.56% | No state tax; local tax applies |
| Alabama | 4% | 9.46% | 2% state + local |
Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.