Florida Sales
Tax Rate

A Florida sales tax calculator starts with the state's general 6 percent sales tax rate then adds any discretionary sales surtax that applies in the county where the taxable transaction is sourced. Current county surtax rates generally range from 0.5 percent to 1.5 percent, although some counties do not impose a surtax.

Florida sales tax applies to taxable sales rather than employee wages, so it should not be confused with payroll withholding or Florida income tax.

What Is the Florida Sales Tax Rate in 2026?

Florida's general state sales tax rate is 6 percent. Certain transactions use different statutory rates. For example, new mobile homes are taxed at 3 percent, amusement machine receipts at 4 percent and electricity at 6.95 percent.

Many Florida counties add a discretionary sales surtax. Current county surtax rates generally range from 0.5 percent to 1.5 percent, with some counties imposing no surtax.

The final combined rate therefore depends on where the taxable transaction is sourced.

How Do You Calculate Florida Sales Tax?

Florida sales tax is generally calculated by multiplying the taxable amount by the combined state and applicable county tax rate.

The basic formula is:

Sales Tax = Taxable Amount x Combined Sales Tax Rate

If a transaction is subject only to the 6 percent state rate, a $100 taxable purchase produces $6 in state sales tax.

If a county discretionary surtax applies, that rate must also be included according to Florida sourcing and surtax rules.

How Does Florida Local Sales Tax Work?

Florida local sales tax generally takes the form of a county discretionary sales surtax. It applies to many transactions that are already subject to Florida sales or use tax.

For most taxable deliveries, the applicable county surtax is based on the county where the item or taxable service is delivered. Out-of-state sellers that must collect Florida tax also use the delivery county when applying a discretionary surtax.

For certain sales of tangible personal property, the discretionary surtax applies only to the first $5,000 of the taxable amount. This $5,000 limitation does not apply to several categories including admissions, transient rentals and taxable services.

What Is Taxable in Florida?

Florida generally taxes sales, admissions, storage and rentals unless a transaction is specifically exempt. Tax is collected from the purchaser at the time of a taxable sale.

Taxability depends on the product or service involved. Businesses should therefore determine whether a transaction is taxable before applying the 6 percent state rate plus any local surtax.

Florida also requires tax to be separately stated on the customer's invoice, receipt, sales slip or other evidence of sale when the rules apply.

What Purchases Are Exempt From Florida Sales Tax?

Florida exempts a range of goods and transactions from sales tax. Medicines plus most groceries are common examples.

Certain medical items can depend on whether a prescription or another statutory condition is satisfied.

Businesses should not assume an entire category is exempt merely because one similar product qualifies.

Does Florida Charge Sales Tax on Online Purchases?

Yes. Taxable online purchases can be subject to Florida sales or use tax. An online sale does not become exempt merely because the seller is located outside Florida.

Out-of-state retailers with physical presence in Florida can have a collection obligation. Remote sellers without Florida physical presence must generally register, collect and remit Florida tax when taxable remote sales into Florida exceeded $100,000 during the previous calendar year.

Applicable county discretionary sales surtax must also be collected when the remote transaction is delivered into a county that imposes the surtax.

What Is the Florida Sales Tax Nexus?

Florida sales tax nexus is the connection between a seller and Florida that creates a tax registration or collection obligation.

Physical business activities can create a nexus. Florida also applies an economic nexus rule to qualifying remote sellers. A seller with more than $100,000 in taxable remote Florida sales during the previous calendar year generally falls within the remote seller collection requirement.

This threshold is particularly relevant to e-commerce businesses selling tangible products to Florida customers.

How Do Marketplace Sales Work in Florida?

Marketplace providers are generally required to register and collect Florida sales and use tax on taxable sales they facilitate for marketplace sellers when Florida law applies.

A marketplace seller can still have separate registration or collection obligations for direct sales made outside the marketplace.

Businesses selling both through a marketplace and through their own website should therefore evaluate each sales channel separately.

What Is Florida Use Tax?

Florida use tax generally applies when a taxable product or service is used or consumed in Florida but sales tax was not collected at the time of purchase. The general consumer use tax rate is 6 percent.

A common example is a taxable product purchased from an out-of-state seller that does not collect Florida tax. The purchaser can still owe Florida use tax.

If tax was paid to another state at a lower rate, Florida rules can require payment of the difference up to the applicable Florida amount.

Are Commercial Rentals Subject to Florida Sales Tax in 2026?

Florida repealed the sales tax on commercial real property rentals for occupancy periods beginning on or after October 1, 2025. As a result, those qualifying commercial rent or license payments are no longer subject to Florida sales tax or discretionary sales surtax in 2026.

This is an important change for older Florida sales tax guides because commercial rentals were previously taxable.

The repeal does not mean every rental transaction in Florida is exempt. Transient accommodations can be subject to state sales tax plus applicable local taxes under separate rules.

Florida Sales Tax vs. Florida Income Tax

Florida sales tax applies to taxable transactions while Florida does not impose individual state income tax on natural persons. The two systems should not be combined in a tax calculation.

A consumer may pay Florida sales tax on a taxable purchase even though no Florida income tax is deducted from wages.

Our Florida income tax guide explains the 0 percent individual state income tax treatment separately.

Is Florida Sales Tax a Payroll Deduction?

No. Florida sales tax is transaction-based and should not appear as an employee payroll deduction.

A Florida pay stub may show federal income tax withholding, Social Security, Medicare and legitimate employee deductions. Florida sales tax belongs to the business and consumer transaction system rather than the employee payroll system.

Keep Sales Tax and Payroll Records Separate

Businesses may have both sales tax responsibilities and payroll responsibilities, but the records serve different purposes.

Sales tax records track taxable transactions plus tax collected from customers. Payroll records track compensation paid to workers.

If you also manage employee wages, visit ourpaystub generator to organize genuine payroll earnings and deductions into an itemized pay stub.