The sales tax in Clermont, Florida is 7%: a 6% Florida state sales tax plus a 1% Lake County discretionary surtax.1The Florida Legislature. Florida Statutes 212.05 – Sales, Storage, Use Tax2Florida Department of Revenue. Discretionary Sales Surtax Information for 2026 That combined rate hits most retail purchases made at Clermont stores or shipped to a Lake County address. The county piece has been in place since 1988 and is currently authorized through December 31, 2032.
One wrinkle matters on expensive purchases. The 1% county surtax only applies to the first $5,000 of any single item of tangible personal property.3The Florida Legislature. Florida Statutes 212.054 – Discretionary Sales Surtax; Limitations, Administration, and Collection Buy a $10,000 appliance and you pay the full 6% state tax on the whole price but only $50 in county surtax (1% of $5,000). The cap does not apply to admissions, short-term rentals, or service charges, which are surtaxed on the full amount.4Florida Dept. of Revenue. Discretionary Sales Surtax
What the 7% Rate Applies To
The combined rate covers the usual retail categories: electronics, furniture, clothing, household goods, and similar tangible items sold at Clermont storefronts or delivered into Lake County. A few other categories pull in the same rate.
Admissions and Entertainment
Ticket sales and entry fees are taxable in Florida. The 7% applies to admissions at amusement parks, concerts, sporting events, and movie theaters.5The Florida Legislature. Florida Statutes 212.04 – Admissions Tax School-sponsored events using only student or faculty talent, certain nonprofit-sponsored events, and specific professional all-star games listed in the statute are exceptions.
Restaurant Meals and Prepared Food
Food sold for immediate consumption at restaurants, fast-food counters, food trucks, and caterers is taxable at the full 7%.6Florida Department of Revenue. Sales and Use Tax on Restaurants and Catering The groceries you take home are a different story, as covered below.
Commercial Rent No Longer Taxed
Florida used to charge sales tax on commercial leases of office, retail, and warehouse space. That tax was repealed effective October 1, 2025, so Clermont business tenants no longer owe state sales tax or the county surtax on rent for occupancy periods beginning on or after that date.7Florida Department of Revenue. Sales Tax on Commercial Rentals Repealed Effective October 1, 2025
What’s Exempt
Groceries and Prescription Drugs
Most food bought for home consumption is exempt from both the state tax and the county surtax: meat, produce, dairy, cereals, canned goods, and frozen meals.8Florida Legislature. Florida Statutes 212.08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions Prescription medications dispensed by a licensed practitioner are also exempt.9Legal Information Institute. Florida Admin Code 12A-1.020 – Licensed Practitioners; Drugs
Government and Nonprofit Purchases
Government entities and 501(c)(3) nonprofits can make tax-exempt purchases using a Consumer’s Certificate of Exemption (Form DR-14) issued by the Florida Department of Revenue.10Florida Department of Revenue. Sales Tax Exemption Certificates The exemption only works when the organization pays directly with its own funds. A purchase made on an employee’s personal credit card is taxable even if the employee gets reimbursed later.11Florida Department of Revenue. Nonprofit Organizations and Sales and Use Tax
Resale Inventory
Businesses buying inventory to resell can skip the tax at purchase by giving the seller a current Florida Annual Resale Certificate.12Florida Department of Revenue. Annual Resale Certificate for Sales Tax The tax is instead collected when the item is eventually sold to the end customer.
Occasional and Isolated Sales
Selling personal belongings at a garage sale usually qualifies for the occasional sale exemption. The seller cannot be in the business of selling that type of property, the sales cannot occur more than twice in any 12-month period, and the seller must have paid sales or use tax when originally buying the items. Motor vehicles, boats, aircraft, and mobile homes are always excluded from this exemption regardless of frequency.
Digital Goods and Streaming
Florida’s sales tax statutes were written for tangible personal property, and the legislature has not extended them to purely digital transactions. Streaming subscriptions, digital music downloads, e-books, and cloud-based software are generally not taxed. This area keeps evolving, so businesses selling digital products into Florida should watch for changes.
2026 Sales Tax Holidays
Florida regularly suspends the tax on certain goods for limited windows. For 2026, the legislature approved several holidays, including a back-to-school holiday beginning July 20, 2026, that covers school supplies, clothing, and related items.13Florida Senate. 2026 Tax Relief Package A four-month holiday on camping, fishing, and hunting supplies was enacted in honor of America’s 250th anniversary. Additional exemptions were approved for impact-resistant windows and doors (three years) and propane tanks of 20 pounds or less. The Florida Department of Revenue publishes exact dates, qualifying item lists, and price caps before each holiday takes effect.
Use Tax on Online and Out-of-State Purchases
If you buy something from an out-of-state seller that does not collect Florida sales tax, you owe a matching use tax at the same 7% rate.14Florida Dept. of Revenue. Consumer Information The most common trigger is an online purchase from a seller with no Florida collection obligation. Businesses face more scrutiny than individuals because auditors routinely check whether use tax was self-assessed on equipment, supplies, and inventory items pulled from stock for company use.
Most major online retailers already collect the correct Clermont rate. Since July 1, 2021, out-of-state sellers with more than $100,000 in taxable sales delivered into Florida during the prior calendar year must register and collect, including the Lake County surtax on orders shipped to Clermont addresses. Marketplace platforms such as Amazon, Etsy, and eBay collect and remit tax on sales made through their marketplaces, so individual sellers using those platforms do not collect tax on those orders themselves.15The Florida Legislature. Florida Statutes 212.05965 – Taxation of Marketplace Sales
If You Collect Sales Tax in Clermont
Any business making taxable sales in Clermont must register with the Florida Department of Revenue before collecting its first dollar of tax. Registration is done through the Florida Business Tax Application (Form DR-1), online or on paper.16Florida Department of Revenue. Florida Business Tax Application You will need your Federal Employer Identification Number (or Social Security number if the IRS does not require you to have an FEIN), the names and identification details of all officers or managing members, your business start date, and the physical location address.17Florida Department of Revenue. Instructions for Completing the Florida Business Tax Application Once approved, the state issues a Certificate of Registration authorizing you to collect tax as an agent of the state.
Filing Frequency and Deadlines
The Department of Revenue assigns each dealer a filing frequency, typically monthly or quarterly, based on sales volume. Returns and payments are due on the first day of the month following the reporting period and are considered late after the 20th.18Florida Department of Revenue. Florida Sales and Use Tax Electronic filers must initiate the payment and receive a confirmation number by 5:00 p.m. ET on the business day before the 20th. A return is required for every reporting period, even one with no taxable sales.
Collection Allowance
Dealers who file and pay electronically on time earn a collection allowance of 2.5% of the tax due, capped at $1,200 per reporting period.19The Florida Legislature. Florida Statutes 212.12 – Dealer’s Credit for Collecting Tax; Penalties for Noncompliance Miss the deadline and you forfeit the allowance entirely for that period.
Late Penalties
A late return or payment triggers a penalty of 10% of the tax owed, with a minimum of $50. That $50 floor applies even if no tax was due, which catches businesses that assume a zero-dollar return carries no risk.18Florida Department of Revenue. Florida Sales and Use Tax Businesses required to file electronically but who submit paper returns face an additional $10 penalty for the filing method and another $10 for failing to pay electronically. A floating interest rate applies to all underpayments and compounds over time; the Department of Revenue publishes the current rate on its website.