State of Florida Sales Tax The 2012-2013 Florida State Sales Tax

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What is the 2013 Florida Sales Tax Rate?

Florida Sales Tax Rate

6.00%

2013 Florida state sales tax
Exact tax amount may vary for different items

The Florida sales tax rate is 6%, and the maximum FL sales tax after local surtaxes is 7.5%.

  • Groceries and prescription drugs are exempt from the Florida sales tax
  • Counties and cities can charge an additional local sales tax of up to 1.5%
  • Florida has 993 special sales tax jurisdictions with local sales taxes in addition to the state sales tax
  • Florida has a higher state sales tax than 71.2% of states

Florida collects state sales tax on most material purchases as well as on the rental of houses/apartments, rental of material goods, admissions fees, and services such as pest control and cleaning.

Counties and cities may apply a "discressionary sales surtax" in addition to the Florida sales tax, on all purchases up to $5,000 in their jurisdiction.Most counties use sales tax proceeds to fund education or transportation development. A 6% "tourist development tax" can also be collected by counties on seasonal (6 months or less) accommodation rentals (including hotels, condominiums, timeshares, etc).

There are yearly tax holidays set by the Florida legislature during which no sales taxes are collected, often during the holiday season or sometimes preceeding hurricane season. Back-to-school tax holidays often exempt common school supplies like clothing and books.

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Florida Sales Tax Exemptions

Florida doesn't collect sales tax on purchases of most prescription drugs and groceries. Prepared Food is subject to special sales tax rates under Florida law. In most states, necessities such as groceries, clothes, and drugs are exempted from the sales tax or charged at a lower sales tax rate.

Some items may not be eligible for these reduced sales tax rates, such as expensive clothing, unhealthy food or drinks like soda, and certain non-essential pharmaceuticals. Other items including gasoline, alcohol, and cigarettes are subject to various Florida excise taxes in addition to the sales tax.

In some states, items like alcohol and prepared food (including restaurant meals and some premade supermarket items) are charged at a higher sales tax rate. Prepared Food is subject to a higher state sales tax then other items. The FL sales tax applicable to the sale of cars, boats, and real estate sales may also vary by jurisdiction. Florida's sales tax rates for commonly exempted items are as follows:

Groceries: EXEMPT Clothing: 6% Prepared Food: 9% Prescription Drugs: EXEMPT Non-Prescription Drugs: 6%
Florida sales tax for a restaurant meal
$100 Restaurant Dinner
Florida sales tax for groceries
$100 of groceries
Florida sales tax for clothing
$100 in clothes
Florida sales tax for general consumer products
$100 of consumer products
$9.00 sales tax
$109.00 total
$0.00 sales tax
$100.00 total
$6.00 sales tax
$106.00 total
$6.00 sales tax
$106.00 total

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Florida Sales Tax Exemption Certificate

Unlike a Value Added Tax (VAT), the Florida sales tax only applies to end consumers of the product. Individuals and companies who are purchasing goods for resale, improvement, or as raw materials can use a Florida Sales Tax Exemption Form to buy these goods tax-free.

Companies or individuals who wish to make a qualifying purchase tax-free must have a Florida state sales tax exemption certificate, which can be obtained from the Florida Department of Revenue . On making an exempt purchase, Exemption Certificate holders may submit a completed Florida Sales Tax Exemption Form to the vendor instead of paying sales tax.

Sales tax exemption forms (as well as business sales tax id applications, sales tax returns, and the full Florida sales tax code) can be downloaded from the Florida Department of Revenue 's website.

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Florida Sales Tax Calculator

 Sales Tax Calculator
Purchase Details:
$ in zip code Enter the zip code where the purchase was made for local sales tax

Whenever you make a purchase at a licensed Florida retailer, your sales tax will be automatically calculated and added to your bill. To lookup the sales tax due on any purchase, use our Florida sales tax calculator.

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Florida Use Tax [View Main Article]

If you buy goods and are not charged the Florida Sales Tax by the retailer, such as with online and out-of-state purchases, you are supposed to pay the 6% sales tax (less any foreign sales tax paid) for these items yourself as the Florida Use Tax.

Your are expected to voluntarily list your liable purchases on a Florida Use Tax Return, which should be attached with payment to your Florida Income Tax Return. Historically, compliance rates with with the Florida Use Tax have been low.

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Florida Local Sales Tax

Florida allows counties and cities to collect a maximum local sales tax of 1.50% on all non-exempt purchases within their jurisdiction. The local sales tax is collected in addition to the Florida sales tax of 6%, so the actual sales tax you pay on purchases in Florida may vary between 6% and 7.5% depending on which county or city the sale is made in.

You can find local sales tax rates on our list of Florida local sales taxes by county, city, and zip code, or you can lookup your local sales tax rates with our free Florida sales tax lookup tool. If you need to download Florida local sales tax rates, visit the Florida sales tax database download page.


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