The Cocoa Beach sales tax rate is 7%, made up of Florida’s 6% state sales tax plus a 1% Brevard County discretionary surtax. That combined rate applies to most retail purchases inside the city, though groceries, prescription drugs, and several other essentials are exempt. If you’re staying overnight, add another 5% tourist development tax to any hotel or short-term rental bill.
How the 7% Breaks Down
Florida imposes a 6% sales tax on retail sales of tangible personal property statewide.1The Florida Legislature. Florida Statutes 212.05 – Sales, Storage, Use Tax Brevard County adds a 1% discretionary surtax under authority granted by state law.2Florida Senate. Florida Statutes 212.054 – Discretionary Sales Surtax; Administration and Collection The Florida Department of Revenue’s 2026 surtax schedule confirms the county rate at 1%, composed of two half-percent levies, both set to expire on December 31, 2026.3Florida Department of Revenue. Discretionary Sales Surtax Information for Calendar Year 2026 Whether the county renews them will determine the combined rate for 2027 and later.
Retailers collect the full 7% at the register. The state portion goes to the Department of Revenue; the county’s 1% stays local and funds things like road maintenance and public school improvements.
The $5,000 Cap on Big-Ticket Items
Brevard’s 1% surtax only applies to the first $5,000 of the sale price on any single item of tangible personal property.4Florida Department of Revenue. Discretionary Sales Surtax That changes the math on expensive purchases. Buy a $30,000 car in Cocoa Beach and you owe 6% state tax on the full price, but the surtax portion is capped at $50 instead of $300.
The same cap covers boats, mobile homes, and aircraft. Items sold together in bulk can sometimes qualify as one item for the limit. The cap does not apply to admissions, service warranties, or short-term lodging — those are surtaxed on the full amount.4Florida Department of Revenue. Discretionary Sales Surtax
What You Won’t Pay Tax On
Groceries
Most food intended for home preparation is exempt: milk, bread, eggs, produce, meat, cereal, canned goods.5The Florida Legislature. Florida Statutes 212.08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions The exemption stops at prepared meals, restaurant food, counter service, and hot ready-to-eat items. A raw chicken from the meat case is tax-free; the rotisserie chicken from the deli counter is not.
Prescription Drugs and Medical Supplies
Prescription medications are fully exempt. So are prosthetic and orthopedic appliances, hearing aids, crutches, artificial limbs, prescription eyeglasses, and dentures.5The Florida Legislature. Florida Statutes 212.08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions Cosmetics and toiletries stay taxable even when they contain medicinal ingredients.
Most Professional Services
Fees paid to a lawyer, accountant, doctor, or consultant generally are not taxed. A few specific services do carry the 7%, including pest control, nonresidential cleaning, and security services.
What Gets Taxed That You Might Not Expect
Admission charges to entertainment venues, amusement parks, sporting events, and other recreational attractions are taxed at the full 7%.6Florida Senate. Florida Statutes 212.04 – Admissions Tax
Online and out-of-state purchases are also covered. If you buy taxable goods from a seller who didn’t charge Florida tax and bring them into the state, you owe use tax at the same 7% combined rate.7Florida Department of Revenue. Florida Sales and Use Tax Most large online retailers now collect automatically, but the obligation still exists for purchases from smaller sellers.
Commercial Rent Is No Longer Taxed
Florida used to tax the rental of commercial real property such as office space, warehouses, and retail storefronts. That tax was fully repealed effective October 1, 2025.8Florida Department of Revenue. Tax Information Publication 25A01-04 – Sales Tax on Commercial Rentals Repealed No state sales tax or discretionary surtax applies to commercial lease payments for rental periods beginning on or after that date.
Hotels and Short-Term Rentals: Add 5%
Guests staying in Cocoa Beach hotels, motels, or vacation rentals owe an additional 5% tourist development tax on the rental amount.9Brevard County, Florida. Brevard County Tourist Development Council This applies to any rental of living accommodations for six months or less.10The Florida Legislature. Florida Statutes 125.0104 – Tourist Development Tax Combined with the 7% sales tax, you’ll pay 12% in taxes on a Cocoa Beach room charge.
The tourist tax is administered separately. Property owners and rental managers remit it to the Brevard County Clerk’s Office rather than the Florida Department of Revenue.11Brevard County Clerk of the Court. Tourist Development Tax Rentals that run longer than six continuous months are not subject to the 5%.
Sales Tax Holidays in 2026
Florida runs several sales tax holidays that benefit Cocoa Beach shoppers. For 2026:
- Disaster preparedness items (qualifying batteries, portable generators, fuel tanks, tarps, and tie-down kits) are exempt year-round under a permanent exemption.
- The back-to-school holiday runs August 1 through August 31, 2026, covering school supplies, clothing, and electronics like laptops and tablets.
- The hunting, fishing, and camping holiday runs September 8 through December 31, 2026, covering qualifying outdoor recreation supplies.
Specific price thresholds and eligible product lists are published by the Florida Department of Revenue before each holiday period.12Florida Department of Revenue. Sales Tax Holidays Check that page close to the date before you shop, since the fine print tends to be where the savings get decided.