Chapter 11 · Topic 11.5 · Taxes
Florida sales tax — 6% base rate, exemptions & what Canadians need to know
Florida's 6% base sales tax plus county add-ons affects nearly every purchase except groceries and prescription drugs. Understanding the exemptions saves money on a 5-month snowbird budget.
Direct answer · 60-second summary
The 60-second version
Florida's base sales tax rate is 6%. Counties add a discretionary surtax of 0–1.5%, bringing the total to 6–7.5% in most areas. Most grocery food (for home preparation) and prescription drugs are exempt. What IS taxed: restaurant meals, alcohol, prepared food, clothing, electronics, furniture, hotel stays (plus tourist development tax), rental cars. Sales tax holidays: Florida holds annual tax-free weekends for disaster preparedness supplies, back-to-school items, and tools — check floridarevenue.com for dates. No VAT refund for tourists: unlike EU, the US has no mechanism to refund sales tax to foreign visitors.
Acronyms used in this guide
- DOR — Florida Department of Revenue (floridarevenue.com)
- TDT — Tourist Development Tax (county hotel/rental tax, on top of sales tax)
Sales tax rates across Florida
The state of Florida levies a 6% sales tax on most retail transactions. Counties add a discretionary sales surtax ranging from 0% to 1.5%. The combined rate varies by county:
- Miami-Dade County: 7% (6% + 1%)
- Broward County: 7% (6% + 1%)
- Palm Beach County: 7% (6% + 1%)
- Hillsborough County (Tampa): 7.5% (6% + 1.5%)
- Pinellas County (St. Pete): 7% (6% + 1%)
- Lee County (Fort Myers): 6.5% (6% + 0.5%)
- Collier County (Naples): 6% (6% + 0%)
- Sarasota County: 7% (6% + 1%)
For Canadians from provinces with high HST rates (Ontario 13%, Nova Scotia 15%), Florida's 6–7.5% sales tax feels like a relief. For Albertans accustomed to no provincial sales tax, it's worth noting.
What's exempt from Florida sales tax
Food and groceries
Most food for home consumption is exempt from Florida sales tax. This includes: fresh produce, meat, dairy, bakery items, canned goods, dry goods, frozen food (non-prepared), and most beverages (juice, water, milk). Key exceptions that ARE taxable: hot food prepared for immediate consumption; cold prepared food sold at restaurants; candy and soft drinks (taxed at full rate).
Prescription drugs
Prescription medications purchased at a Florida pharmacy are completely exempt from Florida sales tax. Over-the-counter drugs and medical supplies are also generally exempt.
Other exemptions
Certain agricultural items, certain industrial machinery, and some healthcare services are also exempt. The full exemption list is at floridarevenue.com.
What IS taxed
- Restaurant meals: all meals at restaurants, cafes, food courts — full 6–7.5% sales tax applies
- Alcohol: beer, wine, spirits — taxed
- Clothing: most clothing taxed (no clothing exemption in Florida unlike New York)
- Electronics and appliances: full rate
- Furniture and home goods: full rate
- Hotel and motel stays: 6% sales tax + county TDT (5–6%) = 11–13% total
- Car rentals: Florida charges state and county sales tax plus a vehicle rental surcharge (~$2/day state fee); total rental taxes can add 15–20% to the base rate
- Online purchases: since 2021, Florida collects sales tax on out-of-state online purchases
Florida sales tax holidays
Florida holds several annual sales tax-free periods by legislation. These typically include:
- Disaster preparedness holiday: usually held in late May/early June before hurricane season; generators, portable power stations, batteries, tarps, flashlights, coolers, and similar items are tax-free up to certain price thresholds
- Back-to-school holiday: typically in August; clothing, shoes, school supplies, and computers under specific price limits are tax-free
- Tools holiday: typically in September; hand tools, power tools, and toolboxes under $300 each are tax-free
These holidays change each year by legislative action. Check the current year's dates at floridarevenue.com. The disaster preparedness holiday overlaps with late snowbird season — the generator and battery exemption in particular can be valuable for Florida property owners preparing for hurricane season.
Sources
Every figure, rate, threshold, and deadline in this guide is drawn from a verifiable primary source listed at the bottom of the page. The article is updated whenever the underlying rules change, with a fresh review date stamped at the top.
Disclaimer — Educational purpose only
This guide is for educational purposes only. Figures, rules, and procedures are drawn from public sources as of the date shown and may change without notice.
For any concrete decision, consult a licensed professional — attorney, accountant, or insurance broker.