Florida: Sales Tax Handbook
Florida Sales Tax Rate
|State Sales Tax||Local Sales Tax Range||Average Local Tax||Average Combined Tax||Max Combined Tax|
|6.00%||0.00% - 2.00%||0.828%||6.828%||8%|
2018 Florida Sales Tax Handbook
Florida Table of Contents
- List of Local Sales Tax Rates
- Sales Tax Calculator
- Sales Tax Exemption Certificates
- Sales Tax Info For Businessowners
- Taxable vs. Non-Taxable Purchases
- Sales Tax on Cars & Vehicles
- More Information
Florida's Sales Tax By The Numbers:
Florida has a higher-than-average state sales tax rate, but the actual sales tax rates in most Florida cities are lower than average when local sales taxes from Florida's 301 local tax jurisdictions are taken into account.
Rankings by Average State + Local Sales Tax:
Ranked 25th highest by combined state + local sales tax
Ranked 16th highest by per capita revenue from state + local sales taxes ($1,106 per capita)
Rankings by State Sales Tax Only:
Ranked 8th highest by state sales tax rate
Ranked 7th highest by per capita revenue from the statewide sales tax ($1,069 per capita)
Printable PDF Florida Sales Tax Datasheet
Florida has a statewide sales tax rate of 6.00%, which has been in place since 1949.
Municipal governments in Florida are also allowed to collect a local-option sales tax that ranges from 0.00% to 2.00% across the state, with an average local tax of 0.828% (for a total of 6.828% when combined with the state sales tax). The maximum local tax rate allowed by Florida law is 1.50%. You can lookup Florida city and county sales tax rates here.
This page provides an overview of the sales tax rates and laws in Florida. If you are a business owner and need to learn more about things like getting a sales tax permit, filing a sales tax return, or making tax-exempt purchases for resale see the Florida Sales Tax Handbook's Table of Contents above.
What is exempt from sales taxes in Florida?
Many states have special sales tax rates that apply to the purchase of certain types of goods, or fully exempt them from the sales tax altogether. Here's how Florida taxes five types of commonly-exempted goods:
For more details on what types of goods are specifically exempt from the Florida sales tax see Florida sales tax exemptions. To learn more about what types of transactions are subject to the sales tax to begin with, see what purchases are taxable in Florida? Taxation of vehicle purchases in particular are discussed in the page about Florida's sales tax on cars.
Are services subject to sales tax in Florida?
"Goods" refers to the sale of tangible personal property, which are generally taxable. "Services" refers to the sale of labor or a non-tangible benefit. In Florida, specified services are taxable.
About the Florida Sales Tax
The state of Florida has relatively complex sales tax rate, with a general state tax rate as well as county surtaxes which apply to many transactions (including but not limited to the sale of certain services, the sale of admissions, etc.) , which may vary depending on location. The "discretionary local surtax" charged by counties is limited to the first $5,000 of the total sale amount by Florida statute 212.054(2)(b)1.
The state collects both the state tax and the surtax on every taxable transaction, and utilizes a "bracket system" to calculate what the final tax amount will be when the transaction falls whole dollar amounts.
In addition to the sales tax, there are other taxes which may be applied in certain situations, such as the the "tourist development tax" of 13% on any rentals of real estate, although residential rentals which are longer than six months are considered to be exempt. Over $1B per year is collected by taxing short-term rentals, which is the only such sales tax in the United States. Sales tax on the purchase of boats is also capped at $18,000, in an attempt to encourage residents to register their boats in Florida instead of offshore.
Is the Florida Sales Tax Destination-Based or Origin-Based?
Florida is a destination-based sales tax state, which means that sales tax rates are determined by the location of the buyer when the transaction is completed. This means that, for orders placed via the internet/mail by a customer within Florida from a Florida vendor, the vendor must collect a sales tax rate applicable at the buyer's address (including any applicable local sales taxes). This can significantly increase the complication of filing your sales tax return, because different sales tax rates must be charged to different buyers based on their location.
Is Florida a Streamlined Sales Tax State?
Florida is not a member of the Streamlined Sales and Use Tax Agreement. The SSUTA is an agreement adopted by about half of states that ensures that their sales tax laws are simplified to lower the costs associated with compliance.
Contact the Florida Department of Revenue
The Florida Sales Tax is administered by the Florida Department of Revenue. You can learn more by visiting the sales tax information website at dor.myflorida.com.
Phone numbers for the Sales Tax division of the Department of Revenue are as follows:
- Toll-Free Phone: (800) 352-3671
Learn More: Our Book Recommendations
If you would like to learn more about how to manage your Florida sales taxes, we recommend the following books:
Simplify Florida sales tax compliance! We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process. Click here to get more information.
Florida Sales Tax Rates by Zip Code:
Need an updated list of Florida sales tax rates for your business? Download our Florida sales tax database!