Florida Sales Tax 2026: Who Pays, and How to calculate

Florida sales tax starts at 6% statewide, and counties may add a discretionary surtax of up to 2.5%, making the total rate as high as 8.5% in some areas. Whether you live in Florida, run a business, or are visiting, understanding how Florida sales tax works helps you avoid surprises at checkout and stay compliant in 2026.

What Is Florida Sales Tax and Why Do You Pay It?

Florida sales tax is a consumption tax applied to most goods and certain services purchased in the state. When you buy something whether it’s clothing, electronics, restaurant meals, or hotel stays the tax is added to your bill at checkout.

The statewide base rate is 6%, but counties can add their own discretionary sales surtax, which varies by location. This is why the total sales tax differs across Florida.

Example: A $100 purchase at the base rate results in $6 in tax. In a county with a 1.5% surtax, that same purchase would incur $7.50 in tax.

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Florida Sales Tax Rates for 2025–2026

As Florida moves toward 2026, sales tax rates remain structured the same unless changed by legislation.

• Florida state sales tax: 6%

• County discretionary surtax: 0% to 2.5%

• Maximum possible combined rate: 8.5%

Some counties, such as Miami-Dade, levy additional surtaxes, while others charge only the base 6%. For the most accurate, county-specific rate, always check the Florida Department of Revenue website.

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Who Pays Florida Sales Tax?

Florida Residents

Residents pay sales tax on most everyday purchases, including retail items, dining, and accommodations. Knowing your county’s surtax rate helps with budgeting, especially for large purchases.

Tourists

Visitors pay Florida sales tax on hotel stays, meals, rental cars, and shopping. Since tourism is a major part of Florida’s economy, visitors contribute significantly to state and local revenue through sales tax.

Businesses (End Consumers)

Businesses also pay sales tax when purchasing taxable goods or services for their own use, unless an exemption applies.

Who Collects and Pays Florida Sales Tax?

Businesses are responsible for collecting Florida sales tax from customers and remitting it to the Florida Department of Revenue. This includes:

• Registering for a sales tax account

• Charging the correct state and local rate

• Filing returns on time

• Paying collected tax by the due date

Failure to do this correctly can result in penalties, interest, and audits.

How to Calculate Florida Sales Tax

Calculating Florida sales tax is simple once you know your local rate.

Formula:
Purchase price × (State rate + County surtax)

Example:

• Purchase amount: $500

• State tax: 6%

• County surtax: 1%

• Total rate: 7%

$500 × 0.07 = $35 sales tax

Total cost = $535

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What Is Taxable and What Is Not in Florida?

Taxable Items

Most tangible personal property is taxable, including:

• Clothing and shoes

• Electronics and appliances

• Furniture

• Restaurant meals and prepared food

• Hotel stays and car rentals

Non-Taxable Items

Florida exempts several essential items, such as:

• Prescription medications

• Most groceries for home consumption

• Certain medical supplies

Florida Sales Tax Exemptions and Ways to Reduce Tax

Sales Tax Holidays

Florida offers sales tax holidays, typically for back-to-school shopping and disaster preparedness. During these periods, specific items are temporarily tax-free.

Qualified Exempt Organizations

Nonprofits, religious institutions, and certain government entities may qualify for sales tax exemptions through approved certificates.

Business Exemptions

Resale purchases and certain manufacturing equipment may qualify for exemption when proper documentation is provided.

Florida Sales Tax Filing Deadlines (For Businesses)

Sales tax due dates depend on your assigned filing frequency:

• Monthly filers: Due by the 20th of the following month

• Quarterly filers: Due by the 20th after the quarter ends

• Annual filers: Due by January 20

Late filings may result in penalties and interest, calculated using Florida Department of Revenue rates.

How SK Financial CPA Helps With Florida Sales Tax

Managing Florida sales tax can be time-consuming, especially with varying county rates and filing rules. SK Financial CPA helps businesses with registration, accurate rate application, timely filing, and compliance planning so you avoid penalties and stay focused on growth.

Conclusion

Florida sales tax may seem complicated at first, but once you understand the base rate, county surtaxes, and filing responsibilities, it becomes manageable. Whether you’re shopping, visiting, or running a business, knowing how Florida sales tax works helps you plan better and avoid costly mistakes as 2026 approaches.

If you need help navigating Florida sales tax rules, professional guidance can save time, money, and stress.

FAQs

Does Florida still have a 6% sales tax in 2026?

Yes. Florida’s base sales tax rate remains 6%, with county surtaxes added on top unless changed by law.

What is the highest sales tax rate in Florida?

With county surtaxes, the total rate can reach up to 8.5% in certain counties.

Are online purchases subject to Florida sales tax?

Most online purchases are taxable if the seller has economic or physical nexus with Florida.

Do businesses pay Florida sales tax?

Businesses collect sales tax from customers and may also pay sales tax on taxable purchases they make for their own use.

How can I find my county’s exact sales tax rate?

You can check the Florida Department of Revenue website or contact your county tax office.

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