Florida Sales Tax Exemptions / Tax Free Items Florida: Sales Tax Handbook

Florida:

What purchases are exempt from the Florida sales tax?

While the Florida sales tax of 6.00% applies to most transactions, there are certain items that may be exempt from taxation. This page discusses various sales tax exemptions in Florida.

Sales Tax Exemptions in Florida

In Florida, certain items may be exempt from the sales tax to all consumers, not just tax-exempt purchasers.

Certain groceries, any prosthetic or orthopedic instruments, any remedies which are considered to be common household remedies, any seeds and fertilizers, and any cosmetics are considered to be exempt in the state of Florida.

Many states have special, lowered sales tax rates for certain types of staple goods - such as groceries, clothing and medicines. Restaurant meals may also have a special sales tax rate. Here are the special category rates for Florida:


Clothing

  6.%

Groceries

  EXEMPT

Prepared Food

  9%

Prescription Drugs

  EXEMPT

OTC Drugs

  6.%

These categories may have some further qualifications before the special rate applies, such as a price cap on clothing items. Groceries are generally defined as "unprepared food", while pre-prepared food may be subject to the restaurant food tax rate.

Candy and soda may be included or excluded from any preferential tax rate depending on whether or not the state considers them to be a "grocery":


Is candy taxable in Florida? Candy is NOT considered a grocery in Florida
Is soda taxable in Florida? Soda is NOT considered a grocery in Florida

Are services, shipping, installation, etc taxable in Florida?

The taxability of transactions involving services, shipping, and installation of tangible goods can be slightly complicated with various laws applying to slightly different situations. To learn more about how these transactions, and other more complicated situations, are subject to the Florida sales tax see the Florida sales taxability FAQ page.


Other tax-exempt items in Florida

This table lists a number of additional categories of goods and services that are exempt from Florida's sales tax. For a list that also shows taxable items, see the list of taxable and nontaxable items in Florida.

Category Exemption Status
Food and Meals
Grocery Food EXEMPT
Manufacturing and Machinery
Machinery EXEMPT *
Raw Materials EXEMPT *
Utilities & Fuel EXEMPT
Medical Goods and Services
Medical Devices EXEMPT *
Medical Services EXEMPT
Occasional Sales
General Occasional Sales EXEMPT *
Optional Maintenance Contracts
Parts Purchased for Use in Performing Service Under Optional Maintenance Contracts EXEMPT
Services
Transportation Services EXEMPT
Software and Digital Products
Canned Software - Downloaded EXEMPT
Custom Software - Delivered on Tangible Media EXEMPT *
Custom Software - Downloaded EXEMPT
Customization of Canned Software EXEMPT
Digital Products EXEMPT
Trade-Ins
General Trade-Ins EXEMPT

* See notes in category taxability page for details



  Back to Florida Sales Tax Handbook Top
** This Document Provided By SalesTaxHandbook **
Source: http://www.salestaxhandbook.com/florida/sales-tax-exemptions