Florida excise taxes apply to specific goods and transactions rather than to income, and the main ones cover motor fuel, cigarettes and other tobacco, alcoholic beverages, real estate transfers, communications services, insurance premiums, severed minerals, and slot machine revenues. Rates and rules sit across several chapters of the Florida Statutes, and most are paid by distributors or sellers who pass the cost through at the register.
Fuel Tax
Gasoline and diesel sold in Florida carry a stack of per-gallon taxes authorized under Chapter 206. For 2026, the statewide minimum works out to roughly 38 cents per gallon of gasoline before any county-level local option taxes are added. Once those local taxes are included, the combined rate runs from about 38 cents to 44 cents per gallon depending on the county.1Florida Department of Revenue. Fuel Tax Rates Adjusted Beginning January 1, 2026 The components include a 2-cent constitutional fuel tax, a 1-cent county fuel tax, a 1-cent municipal fuel tax, a ninth-cent fuel tax, a local option fuel tax of up to 11 cents per gallon, an inflation-adjusted fuel sales tax, and the State Comprehensive Enhanced Transportation System (SCETS) tax.2Online Sunshine. Florida Statutes 206.41 – Motor Fuel Tax; Rate Revenue funds road construction, bridge maintenance, and other transportation infrastructure.
Cigarette and Tobacco Tax
Florida taxes standard cigarettes (those weighing no more than 3 pounds per thousand) at 16.95 mills each, which is about 1.7 cents per cigarette, or roughly 33.9 cents on a pack of 20. Heavier or longer cigarettes are taxed at double or quadruple that rate.3Florida Senate. Florida Statutes 210.02 – Cigarette Tax Imposed; Collection A surcharge enacted in 2009 adds $1.00 per pack, bringing the total state excise burden to about $1.34 on a pack of 20.
Other tobacco products, including cigars, pipe tobacco, and chewing tobacco, are taxed at 25 percent of the wholesale sales price, with distributors remitting the tax.4Online Sunshine. Florida Statutes 210.30 – Tax on Tobacco Products; Exemptions
Alcoholic Beverage Taxes
Alcohol rates depend on the type of drink and its alcohol content. Manufacturers and distributors pay the tax.
- Beer: 48 cents per gallon in bulk or kegs, or 6 cents per pint in containers smaller than a gallon.5Florida Senate. Florida Statutes 563.05 – Excise Taxes on Malt Beverages
- Wine under 17.259% ABV: $2.25 per gallon. Wine at or above that threshold is $3.00 per gallon, sparkling wine is $3.50 per gallon, and cider between 0.5% and 7% ABV is 89 cents per gallon.6Online Sunshine. Florida Statutes 564.06 – Excise Taxes on Wines and Beverages
- Liquor between 17.259% and 55.780% ABV: $6.50 per gallon. Spirits above 55.780% ABV: $9.53 per gallon.7Florida Senate. Florida Statutes 565.12 – Excise Taxes on Distilled Spirits
Documentary Stamp Tax
Deeds transferring Florida real property trigger a documentary stamp tax. The rate is 70 cents per $100 of the sale price (or any fraction of $100) in every county except Miami-Dade, which charges 60 cents per $100 plus a 45-cent-per-$100 surtax on everything other than single-family home transfers.8Florida Department of Revenue. Documentary Stamp Tax A $400,000 home sold outside Miami-Dade produces $2,800 in documentary stamp tax; whether the buyer or seller pays depends on the contract.9Online Sunshine. Florida Statutes 201.02 – Tax on Deeds and Other Instruments
Promissory notes and other written obligations to pay money are taxed at 35 cents per $100 of the debt, with the tax on any single note capped at $2,450. The cap kicks in at a loan amount of $700,000.10Online Sunshine. Florida Statutes 201.08 – Tax on Promissory or Nonnegotiable Notes
Communications Services Tax
Chapter 202 taxes phone service, cable television, and other communications services that originate or terminate in Florida at 4.92 percent of the sales price. Direct-to-home satellite service is taxed at 9.07 percent. Local governments can add a discretionary surtax, so the total on a monthly bill varies by location.11Online Sunshine. Florida Statutes 202.12 – Tax Rate
Insurance Premium Tax
Insurance companies writing policies in Florida pay 1.75 percent of gross premiums collected from Florida policyholders. The rate covers life, health, and most other policy types. Wet marine and transportation insurance and annuity contracts are taxed under separate rules. Insurers file and pay annually with the Department of Revenue by March 1 for the prior calendar year’s premiums.12Florida Senate. Florida Statutes 624.509 – Premium Tax; Rate and Computation
Severance Taxes on Minerals
Businesses that extract natural resources in Florida owe severance taxes under Chapter 211. Phosphate rock is taxed at $1.61 per ton severed.13Florida Senate. Florida Statutes 211.3103 – Levy of Tax on Severance of Phosphate Rock Other solid minerals, excluding phosphate rock and heavy minerals, are taxed at 8 percent of their value at the point of severance.14Florida Senate. Florida Statutes 211.31 – Levy of Tax on Severance of Certain Solid Minerals Oil and gas production is taxed under a separate part of Chapter 211, with rates tied to production volume and market conditions.
Slot Machine Revenue Tax
Licensed slot machine facilities owe 35 percent of their slot machine revenues. The tax applies to pari-mutuel facilities in counties where voters have approved slot operations, primarily Broward and Miami-Dade.15Florida Senate. Florida Statutes 551.106 – Tax on Slot Machine Revenues
Who Pays These Taxes
On paper, most Florida excise taxes are owed by manufacturers, distributors, or licensed operators, not by individuals. In practice the cost is built into the retail price. Fuel taxes show up at the pump. The cigarette tax is baked into the shelf price. The documentary stamp tax appears on the closing statement for a real estate sale.
How much of the tax actually lands on the consumer depends on the product. For necessities with steady demand like gasoline, buyers absorb nearly the full cost. For discretionary purchases, sellers may eat part of the tax to stay competitive. Either way, the amounts rarely appear as a separate line item, so many Floridians pay them without noticing.