Florida Sales Tax Rates and Fees

Florida’s sales tax structure combines a 6% state rate with county-level discretionary surtaxes. This means your total rate depends on where the sale occurs. Here is everything you need to know about Florida tax rates.

Florida State Sales Tax Rate

The statewide base rate is 6%. This applies to most retail sales of tangible personal property and certain services.

County Discretionary Sales Surtax

In addition to the 6% state rate, most Florida counties impose a discretionary sales surtax ranging from 0% to 2.5%. This surtax applies to the first $5,000 of any single taxable item.

Florida County Surtax Table (2025)

County	Surtax Rate	Total Rate
Alachua	1.0%	7.0%
Broward	1.0%	7.0%
Duval (Jacksonville)	1.5%	7.5%
Hillsborough (Tampa)	1.5%	7.5%
Lee (Fort Myers)	0.5%	6.5%
Miami-Dade	1.0%	7.0%
Orange (Orlando)	0.5%	6.5%
Palm Beach	1.0%	7.0%
Pinellas (St. Petersburg)	1.0%	7.0%
Polk (Lakeland)	1.0%	7.0%

Note: Surtax rates change periodically. Verify current rates at floridarevenue.com before collecting.

The $5,000 Cap Explained

The discretionary surtax only applies to the first $5,000 of a single taxable item. For example:

A $10,000 piece of equipment sold in Hillsborough County:

• First $5,000: 6% state + 1.5% surtax = $375
• Remaining $5,000: 6% state only = $300
• Total tax: $675

This cap benefits businesses selling high-value items.

What Is Taxable in Florida?

Taxable items and services include:

• Retail sales of tangible personal property
• Rentals and leases of tangible personal property
• Commercial real property rentals (5.5% plus surtax)
• Transient rentals (short-term lodging under 6 months)
• Admissions to events and entertainment
• Certain repair and maintenance services

What Is Exempt in Florida?

Common exemptions include:

• Groceries (unprepared food items)
• Prescription medications
• Medical equipment and prosthetics
• Agricultural equipment and supplies (with exemption certificate)
• Items purchased for resale (with valid resale certificate)
• Sales to government agencies and nonprofits (with proper documentation)

Registration Fees

Registering for a Florida sales tax certificate is completely free when done online. Paper applications may incur a nominal processing fee.

There is no annual renewal fee. Once registered, your certificate remains valid unless you close your business or are revoked for non-compliance.

Late Filing Penalties

If you miss a filing deadline or fail to remit collected taxes:

• 10% penalty on unpaid tax if not filed by the deadline
• Interest accrues on unpaid amounts at a floating rate (currently around 9-11% annually)
• Additional penalties for fraud or willful evasion

Filing on time ? even if you cannot pay in full ? reduces penalty exposure.

Collection Allowance

Florida rewards timely filers with a collection allowance. If you file and pay on time, you may keep 2.5% of the first $1,200 collected per month, effectively reducing your remittance obligation.

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