Florida sales tax: 2026 rates, exemptions, filing, and nexus rules

Published Wednesday 27 May 2026

Key takeaways

• Florida's state sales tax rate is 6%, and counties add a surtax of 0.5% to 2%. Combined rates range from 6% to 8%, with the surtax capped at the first $5,000 of a single tangible item.
• If your retail sales to Florida customers exceed $100,000 in the previous calendar year, you must register for a sales tax permit. This applies even without a physical location in the state.
• Common exemptions include unprepared groceries, prescription medications, and most professional services. You can also accept exemption certificates from qualifying buyers like government agencies and nonprofits.
• File your sales tax returns by the 20th of the month following each reporting period. Late or missed filings can result in penalties of up to 50% of the tax owed, plus interest.

How much is sales tax in Florida?

Florida's statewide sales tax rate is 6%. Counties can add a discretionary surtax on top, so the total rate you charge depends on where the sale happens.

Florida is a destination-based sales tax state. This means you collect tax based on the buyer's location, not your business location. If you ship goods to a customer in a different county, you charge the rate for their county.

Here are the key rates to know:

• Standard state rate: 6% on most taxable goods and services
• County discretionary surtax: ranges from 0.5% to 2%, depending on the county
• Combined rate: 6% to 8% across all Florida counties
• Electricity: 6.95%
• New mobile homes: 3%

The county surtax has a cap. It only applies to the first $5,000 of a single tangible personal property item. Anything above $5,000 on that item is taxed at the 6% state rate only.

For example, if you sell a $7,000 appliance in a county with a 1% surtax, you would calculate tax like this:

• 1% surtax on the first $5,000 = $50
• 6% state tax on the full $7,000 = $420
• Total tax: $470

Services and rentals of real property aren't subject to the $5,000 surtax cap. Check the Florida Department of Revenue for the full list of rates and special categories.

Florida local sales tax by county

Each Florida county sets its own discretionary surtax rate. These rates can change every year. Verify the current rate for any county where you do business.

Here are the 2026 combined rates (state + county surtax) for some of the most populated Florida counties:

• Miami-Dade County: 7% (1% surtax)
• Broward County: 7% (1% surtax)
• Hillsborough County: 7.5% (1.5% surtax)
• Orange County: 6.5% (0.5% surtax)
• Palm Beach County: 6.5% (0.5% surtax)
• Duval County: 7.5% (1.5% surtax)
• Pinellas County: 7% (1% surtax)

Palm Beach County's surtax dropped to 0.5% for 2026, reducing the combined rate from 7% to 6.5%. Always check for annual updates.

Surtax rates change on January 1 each year. You can find the latest county-by-county rates on the Florida Department of Revenue surtax rate page.

How to calculate Florida sales tax

Calculating sales tax takes 3 steps. Once you know the combined rate for the buyer's county, the math is straightforward.

1. Find the combined tax rate by adding the 6% state rate to the county's discretionary surtax. For example, Miami-Dade County has a 1% surtax, so the combined rate is 7%.
2. Multiply the item price by the combined rate. For a $100 item in Miami-Dade County: $100 x 0.07 = $7.00 in sales tax.
3. Add the sales tax to the item price. The customer pays $107.00.

Florida uses a specific rounding algorithm for sales tax. Calculate the tax to the third decimal place. If the third decimal is greater than 4, round up. If it's 4 or less, round down.

For example, if the tax calculates to $1.254, the final tax is $1.25. If it calculates to $1.255, the final tax is $1.26.

The county surtax only applies to the first $5,000 of a single tangible item. For items priced above $5,000, calculate the surtax on $5,000 and the state tax on the full price.

What's taxable in Florida?

Florida taxes most tangible personal property sold at retail. This includes items like furniture, electronics, clothing (with some exceptions), and household goods. Knowing what is and isn't taxable helps you charge the correct amount.

Here are the main categories:

• Tangible personal property: generally taxable. This covers physical goods like equipment, supplies, and retail merchandise.
• Most services: not taxable. Professional services like legal advice, accounting, and consulting are exempt. However, commercial cleaning, pest control, security services, and nonresidential building repairs are taxable.
• Software as a Service (SaaS) and digital goods: generally not taxable when delivered electronically. Software on physical media like a disc or USB drive is taxable.
• Shipping and delivery: taxable when bundled into the sale price and the buyer has no pickup option. Exempt when separately stated and the buyer can pick up the goods.

Sales tax exemptions in Florida

Florida exempts several categories of goods and transactions from sales tax. If you sell exempt items, you don't need to collect tax on those sales.

Common exempt items include:

• Unprepared groceries and food for home consumption
• Prescription medications
• Durable medical equipment and prosthetic devices
• Children's clothing for ages 5 and under (during certain sales tax holidays)
• Seeds, fertilizers, and agricultural supplies used for farming

Certain buyers are also exempt from paying sales tax. These include federal and state government agencies, qualifying nonprofit organizations, and schools. To sell tax-free to these buyers, you need to collect a valid Florida exemption certificate.

To accept an exemption certificate from a buyer:

1. Verify the buyer has a valid Florida Consumer's Certificate of Exemption or a valid resale certificate.
2. Keep a copy of the certificate on file with the transaction record.
3. Maintain these records for at least 5 years in case of an audit.

If you don't collect and retain a valid certificate, you may be held responsible for the tax. The Florida Department of Revenue provides exemption certificate forms and instructions on its website.

Who needs to collect Florida sales tax?

If you sell taxable goods or services to Florida customers, you likely need to collect sales tax. The requirement depends on whether you have nexus. Nexus is a connection to the state that triggers a tax obligation.

Florida recognizes several types of nexus:

• Physical presence nexus: you have an office, warehouse, store, or employees in Florida
• Economic nexus: your retail sales to Florida customers exceed $100,000 in the previous calendar year
• Affiliate nexus: a Florida-based affiliate or related entity refers customers to you in exchange for compensation
• Click-through nexus: a Florida-based person or business directs traffic to your website through a link, and your gross sales from those referrals exceed $10,000 in the preceding 12 months

If any of these apply, you must register and collect Florida sales tax. Here is how to get started:

1. Apply for a Florida sales tax permit through the Florida Department of Revenue's online portal. There's no fee, and you'll receive your certificate within a few days.
2. Begin collecting sales tax on the date specified on your registration certificate.
3. Set up your recordkeeping system to track taxable and exempt sales by county. Accounting software can help you organize this from day one.

You can also learn more about business registration requirements in the Xero guide to Florida business licenses.

Online sales tax rules for Florida businesses

If you sell online to Florida customers, the same nexus rules apply. Florida's Marketplace Fairness Act covers remote sellers and marketplace facilitators. They must collect and remit sales tax once they meet the thresholds.

Remote sellers without a physical presence in Florida must collect sales tax once their retail sales to Florida customers exceed $100,000 in the previous calendar year. This covers sales through your own website, social media, or any other online channel.

Marketplace facilitators like Amazon, Etsy, and eBay collect and remit sales tax for third-party sellers. If you sell through one of these platforms, the marketplace handles the tax for those sales. You're still responsible for collecting tax on sales made through your own channels.

Florida uses destination-based sourcing. When you ship to a Florida customer, charge the rate for their delivery address. Don't use your business location's rate.

Use tax vs. sales tax in Florida

Use tax and sales tax in Florida are complementary. They cover different situations, but the rate is the same.

Sales tax is collected by the seller at the point of sale. The seller charges the customer and then remits the tax to the state.

Use tax applies when a seller doesn't collect Florida sales tax on a taxable purchase. The buyer is responsible for reporting and paying use tax directly to the Florida Department of Revenue. Common examples include:

• Buying goods online from a seller that doesn't collect Florida sales tax
• Purchasing items tax-free in another state and bringing them to Florida for use
• Ordering supplies for business use from a wholesaler without paying sales tax

The use tax rate matches the sales tax rate: 6% state tax plus any applicable county surtax. If you owe use tax, report it on your Florida sales tax return or file a separate use tax return with the Florida Department of Revenue.

Tracking these purchases carefully helps you stay compliant and avoid surprises during an audit.

How to file Florida sales tax returns

Once you're registered to collect Florida sales tax, you need to file returns on a regular schedule. The Florida Department of Revenue assigns your filing frequency based on the amount of tax you collect.

Filing frequencies work like this:

• Monthly: if you collect more than $1,000 in sales tax per month
• Quarterly: if you collect $501 to $1,000 per month
• Semiannually: if you collect $101 to $500 per month
• Annually: if you collect $100 or less per month

Returns are due on the 1st of the month following each reporting period. You have until the 20th of that month to file and pay without penalty. For example, a monthly return for January is due by February 20.

Florida requires electronic filing for most businesses. You can file through the Florida Department of Revenue's online portal.

If you file and pay on time, you qualify for a collection allowance. This equals 2.5% of the first $1,200 of tax due. The maximum allowance is $30 per reporting period.

Late filing and payment come with penalties:

• 10% penalty if filed late but within 30 days
• Additional penalties up to 50% of the tax due for longer delays
• Interest accrues on unpaid tax from the original due date

Keeping accurate records of all sales transactions makes filing much easier. You're required to keep these records for at least 5 years. Learn more about tax filing for your business in the Xero guide to filing business taxes.

Sales tax holidays in Florida

Florida offers several sales tax holidays each year. During these periods, specific items are exempt from sales tax, giving your customers a break and potentially boosting your sales.

The most common Florida sales tax holidays include:

• Back-to-School: typically held in late July or early August. Covers school supplies, clothing, and computers up to certain price thresholds.
• Disaster Preparedness: usually held in late May or early June. Covers generators, batteries, flashlights, tarps, and other emergency supplies.
• Freedom Week: typically held around July 4. Covers recreational items like fishing gear, camping supplies, and sporting goods up to certain price limits.

The exact dates, eligible items, and price limits change each year. The Florida legislature sets these details during each session. Check the Florida Department of Revenue website for the latest dates and qualifying items before each holiday period.

If you sell items that qualify during a sales tax holiday, you don't collect sales tax on those items for the duration of the holiday. Make sure your point-of-sale system is updated to reflect the temporary exemptions.

Recent Florida sales tax changes

Florida's sales tax rules are updated regularly. Here are the most significant recent changes that may affect your business.

The commercial real property rental tax was repealed effective October 1, 2025. Previously, commercial tenants paid a 4.5% state tax (plus county surtax) on rent for commercial spaces. This tax no longer applies to lease payments made on or after October 1, 2025. If you rent commercial space in Florida, your landlord should no longer charge this tax.

County surtax rates were updated for 2026. The most notable change is Palm Beach County, which reduced its surtax from 1% to 0.5%. This brings the combined rate down from 7% to 6.5% for sales in Palm Beach County. Several other counties also adjusted their rates.

Always verify the current rates for any county where you make sales. County surtax updates take effect on January 1 each year. You can find the latest rates on the Florida Department of Revenue surtax rate page.

Simplify your Florida sales tax tracking with Xero

Staying on top of Florida sales tax takes organized records and consistent tracking. Xero can help you manage your sales records, reconcile bank transactions, and generate reports that make tax time simpler. You can also track business expenses alongside your tax records in one place.

With automated bank feeds and customizable reporting, you can track taxable and exempt sales across counties without manual spreadsheets. Xero also integrates with automated sales tax tools, so your records stay accurate as rates change.

Keep your Florida sales tax records organized and spend more time running your business. Get one month free.

FAQs on Florida sales tax

Here are frequently asked questions about Florida sales tax.

Does Florida have 7% sales tax?

Florida's statewide rate is 6%, not 7%. Most counties add a surtax of 0.5% to 2%, so the combined rate ranges from 6.5% to 8% depending on location.

What items are non-taxable in Florida?

Exempt items include unprepared groceries, prescription medications, durable medical equipment, and most professional services like legal and accounting work. Prepared foods, restaurant meals, and repairs to tangible goods are generally taxable.

Is shipping taxable in Florida?

If the shipping charge is included in the sale price with no pickup option, it's taxable. If shipping is separately stated on the invoice and the buyer can pick up the item, it's exempt.

Is labor taxable in Florida?

Most professional services like consulting, accounting, and legal work aren't taxable. However, labor for nonresidential cleaning, pest control, and commercial building repairs is subject to sales tax.

Are there sales tax holidays in Florida?

Yes. Florida holds several sales tax holidays each year, including Back-to-School, Disaster Preparedness, and Freedom Week. Check the Florida Department of Revenue website for current dates and qualifying items.

Do businesses in Florida need a sales tax permit?

Yes. Any business selling taxable goods or services in Florida must register for a sales tax permit before making sales. Out-of-state businesses also need to register once their annual retail sales to Florida customers exceed $100,000.