Florida: Sales Tax Handbook

Florida Sales Tax Rate

2024 Florida Sales Tax Handbook

Florida Table of Contents

• List of Local Sales Tax Rates
• Sales Tax Calculator
• Sales Tax Exemption Certificates
• Sales Tax Info For Businessowners
  • Getting A Sales Tax Permit
  • Filing Your Sales Tax Return
  • Sales Tax Return Filing Schedule
  • What Defines Sales Tax Nexus?
  • Appealing Sales Tax Audits
• Taxable vs. Non-Taxable Purchases
  • What Sales Are Taxable?
  • Sales Tax Exemptions
  • Sales Tax Basis Components
  • Alcohol Excise Taxes
  • Tobacco Excise Taxes
  • Gasoline & Fuel Excise Taxes
  • Marijuana Taxes
• Sales Tax on Cars & Vehicles
• More Information
  • State Sales Tax Map
  • State Sales Tax Rate Table
  • Recent Tax Rate Changes
  • List of Sales Tax Holidays
  • Contact the Department of Revenue

These rankings show how the Florida sales tax compares to the other 49 states + DC. The state with the highest sales tax is ranked 1st, and states with the same sales tax have a tie rank.

Florida's Sales Tax By The Numbers:

Florida has a higher-than-average sales tax, including when local sales taxes from Florida's 362 local tax jurisdictions are taken into account.

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Rankings by Average State + Local Sales Tax:

  Ranked 22nd highest by combined state + local sales tax

  Ranked 16th highest by per capita revenue from state + local sales taxes ($1,106 per capita)

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Rankings by State Sales Tax Only:

  Ranked 8th highest by state sales tax rate

  Ranked 7th highest by per capita revenue from the statewide sales tax ($1,069 per capita)

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FL City & County Taxes

FL Sales Tax Calculator

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Printable PDF Florida Sales Tax Datasheet

What is exempt from sales taxes in Florida?

Many states have special sales tax rates that apply to the purchase of certain types of goods, or fully exempt them from the sales tax altogether. Here's how Florida taxes five types of commonly-exempted goods:

Clothing

  6%

Groceries

  EXEMPT

Prepared Food

  9%

Prescription Drugs

  EXEMPT

OTC Drugs

  6%

For more details on what types of goods are specifically exempt from the Florida sales tax see Florida sales tax exemptions. To learn more about what types of transactions are subject to the sales tax to begin with, see what purchases are taxable in Florida? Taxation of vehicle purchases in particular are discussed in the page about Florida's sales tax on cars.

Are services subject to sales tax in Florida?

"Goods" refers to the sale of tangible personal property, which are generally taxable. "Services" refers to the sale of labor or a non-tangible benefit. In Florida, specified services are taxable.

About the Florida Sales Tax

The state of Florida has relatively complex sales tax rate, with a general state tax rate as well as county surtaxes which apply to many transactions (including but not limited to the sale of certain services, the sale of admissions, etc.) , which may vary depending on location. The "discretionary local surtax" charged by counties is limited to the first $5,000 of the total sale amount by Florida statute 212.054(2)(b)1.

The state collects both the state tax and the surtax on every taxable transaction, and utilizes a "bracket system" to calculate what the final tax amount will be when the transaction falls whole dollar amounts.

In addition to the sales tax, there are other taxes which may be applied in certain situations, such as the the "tourist development tax" of 13% on any rentals of real estate, although residential rentals which are longer than six months are considered to be exempt. Over $1B per year is collected by taxing short-term rentals, which is the only such sales tax in the United States. Sales tax on the purchase of boats is also capped at $18,000, in an attempt to encourage residents to register their boats in Florida instead of offshore.

Is the Florida Sales Tax Destination-Based or Origin-Based?

Florida is a destination-based sales tax state, which means that sales tax rates are determined by the location of the buyer when the transaction is completed. This means that, for orders placed via the internet/mail by a customer within Florida from a Florida vendor, the vendor must collect a sales tax rate applicable at the buyer's address (including any applicable local sales taxes). This can significantly increase the complication of filing your sales tax return, because different sales tax rates must be charged to different buyers based on their location.

Is Florida a Streamlined Sales Tax State?

Florida is not a member of the Streamlined Sales and Use Tax Agreement. The SSUTA is an agreement adopted by about half of states that ensures that their sales tax laws are simplified to lower the costs associated with compliance.

Contact the Florida Department of Revenue

The Florida Sales Tax is administered by the Florida Department of Revenue. You can learn more by visiting the sales tax information website at dor.myflorida.com.

Phone numbers for the Sales Tax division of the Department of Revenue are as follows:

• Toll-Free Phone: (800) 352-3671

Learn More: Our Book Recommendations

If you would like to learn more about how to manage your Florida sales taxes, we recommend the following books:

Small Business Taxes For Dummies

This introductury book assists both current and aspiring small business owners with important tax planning issues, and covers a wide variety of small business tax topics.

Buy on Amazon

A Guide to Sales and Use Tax

This book provides information and insights on how to comply with a multitude of sales and use tax laws and regulations. This is our recommendation if you need an in-depth look into sales taxes.

Buy on Amazon