Florida Sales Tax Calculator

Florida's 6% state rate plus county surtax

Florida's state sales tax is 6.00%. Most counties add a discretionary sales surtax, also called a local option county tax, at a rate the law allows to range from 0.5% to 2.5%. That brings the average combined rate to 6.98% and the highest to 8.00%. Rates in major cities: 7.00% in Miami and 7.50% in Tampa. A few counties impose no surtax at all, and new surtax rates take effect on January 1.

The Florida Department of Revenue publishes the surtax rate for every county on Form DR-15DSS, which it updates each year. Its Address/Jurisdiction Database (pointmatch.floridarevenue.com) returns the state and surtax rate for a specific address. Surtax follows where goods are delivered, so the county of delivery matters, not the store's county.

The $5,000 surtax cap on big purchases

Florida's discretionary sales surtax applies only to the first $5,000 of the price of a single item of tangible personal property. The 6.00% state tax still applies to the full price. The cap makes a noticeable difference on cars, boats, furniture and electronics.

Example in Tampa (surtax 1.50%): a $32,000.00 car is taxed $1,920.00 at the state rate, plus surtax on only $5,000, which is $75.00. Total tax: $1,995.00. Applying the full 7.50% rate to the whole price would wrongly give $2,400.00.

For motor vehicles and mobile homes, the surtax rate is based on the buyer's residence address on the title or registration, not the dealer's location; for boats and aircraft it follows the delivery location. Some transactions get no cap and pay surtax on the full amount, including admissions, services, service warranties, hotel and other transient stays, parking in garages and lots, and boat docking and storage.

What is exempt in Florida

• Food products for human consumption ("general groceries") are exempt under section 212.08 of the Florida Statutes. Prepared food and restaurant meals are taxable.
• Prescription medicines, prescription eyeglasses, hearing aids, crutches and prosthetic devices are exempt, along with common household remedies on the state's approved list.
• Commercial rent: for rental periods beginning on or after October 1, 2025, there is no state sales tax or surtax on commercial rent, such as offices, retail space, warehouses and self-storage units.

The back-to-school holiday is now permanent

Florida's back-to-school sales tax holiday is now held every year, and dealers cannot opt out. The 2026 holiday ran from Monday, July 20 to Thursday, August 20, 2026. During it, these items were tax-free:

What the holiday does not cover

Briefcases, suitcases, watches, jewelry and umbrellas are excluded, as are cell phones and video game consoles. Purchases inside theme parks, hotels and airports are also excluded, even for otherwise eligible items. An item priced above the limit is taxed on its full price; the limit is not a deductible.

Use tax and remote sellers

Use tax is due when Florida sales tax was not collected on a taxable purchase, for example an item bought out of state and brought into Florida, or a purchase from an online seller that charged no tax. The rate is the same 6.00% plus any county surtax. Since July 1, 2021, remote sellers with more than $100,000 of Florida sales in the previous calendar year must collect Florida tax, so most large online stores now charge it at checkout.

To work backwards from a Tampa receipt, divide by 1.075. A $215.00 total covers a $200.00 purchase and $15.00 of tax, provided no single item exceeds $5,000.

Worked example: a back-to-school shop in Florida

During the 2026 holiday, a family in Tampa buys two pairs of jeans at $45.00 each, a $120.00 pair of sneakers, $40.00 of school supplies and a $900.00 laptop. The jeans, supplies and laptop are all under their limits and tax-free. The sneakers are over the $100 clothing limit, so they are taxed in full at 7.50%: $9.00. Without the holiday, the whole $1,150.00 would have cost $86.25 in tax.

Florida compared with neighbouring states

Florida's average combined rate of 6.98% is the lowest in its region, below Georgia's 7.56% and well below Alabama's 9.46%. The $5,000 surtax cap makes the gap even bigger on cars and boats.

Common Florida sales tax mistakes

• Applying the full combined rate to a car or boat. Surtax applies only to the first $5,000.
• Using the store's county for a delivered item. Surtax follows the delivery county; for cars and mobile homes, the buyer's home address.
• Assuming the holiday covers anything sold at a theme park, hotel or airport. It does not.
• Treating the holiday limit like a deduction. A $110 jacket is taxed on the full $110.

Step by step: finding your county surtax

• Look up the delivery address in the Department of Revenue's Address/Jurisdiction Database, or find the county on Form DR-15DSS, which lists all 67 counties.
• Add the county surtax to the 6.00% state rate. In Tampa that gives 7.50%; in Miami, 7.00%.
• For any single item over $5,000, apply the surtax only to the first $5,000.
• Example: a $2,400.00 sofa delivered to a Miami address is taxed at 7.00%: $168.00. Delivered to a Tampa address, the same order is taxed at 7.50%: $180.00.