The base state sales tax rate in Florida is 6.00% on most retail sales, leases, and rentals of tangible personal property, as well as certain services. In addition to this base rate, counties and cities may impose a discretionary sales surtax, which can increase the total sales tax rate. The combined state and local sales tax rate varies by location, ranging from 6.00% to 7.50% in most areas, though some sources indicate the maximum can reach up to 8.5% in certain localities due to higher local surtaxes. For example, Miami-Dade County has a total rate of 7.00%, while counties like Alachua, Clay, and Duval have a combined rate of 7.50%. Special rates apply to specific items: electricity is taxed at 6.95%, new mobile homes at 3%, and commercial real property rentals at 4.5%.
When do I charge sales tax in Florida?
You need to charge sales tax in Florida if you have a sales tax nexus in the state.
A sales tax nexus means different things in different states. It can mean having a physical location (e.g. a brick and mortar store), or someone in the state working for you. For ecommerce it can also mean having an ‘affiliate’ or click through sales tax nexus.
To know for certain if you should be charging sales tax in Florida, check the Florida government sales tax website.
Which goods are exempt from sales tax in Florida?
Some goods are exempt from sales tax in Florida for example groceries and prescription drugs. You'll also find Florida sales tax exemptions which can be applied because the seller or purchaser meets certain criteria.
For a full list of exemptions, check the Florida government tax website.