Florida charges a 6% state sales tax on most goods and a narrow set of services, but a long list of Florida sales tax exemptions removes the tax entirely for groceries, prescription drugs, most medical items, purchases by government agencies and qualifying nonprofits, wholesale resale purchases, manufacturing and farm equipment, and items bought during designated tax holidays.1Florida Dept. of Revenue. Florida Sales and Use Tax Most counties add a discretionary surtax of 0.5% to 2.5% on top of the state rate, so what you actually pay at the register depends on where the sale happens.2Florida Dept. of Revenue. Discretionary Sales Surtax Some exemptions apply automatically at checkout; others require a certificate from the buyer.
Groceries and Food
Most food you buy at a grocery store is exempt. That covers produce, meat, dairy, bread, cereal, and canned goods, whether fresh, frozen, or packaged.3Legal Information Institute. Florida Administrative Code Rule 12A-1.011 – Sales of Food Products for Human Consumption The exemption applies at the register with no paperwork from the shopper.
The line is food prepared for immediate consumption. Hot items, restaurant meals, and ready-to-eat food are taxable. So are soft drinks, candy, chewing gum, and breath mints, even when sold at a grocery store.3Legal Information Institute. Florida Administrative Code Rule 12A-1.011 – Sales of Food Products for Human Consumption A cold, unheated grocery item that isn’t candy or a soft drink is almost always exempt.
Prescription Drugs and Medical Items
Prescription drugs and medicines dispensed under an individual prescription are exempt, along with hypodermic needles, syringes, and chemical compounds or test kits used to diagnose or treat human illness.4Florida Senate. Florida Statutes 212.08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions The pharmacy handles it at the counter.
A broad range of over-the-counter household remedies is also exempt as long as the product appears on the state’s approved nontaxable list, Form DR-46NT. Cosmetics and toilet articles remain taxable even when they contain medicinal ingredients, unless dispensed by prescription. Certain oral hygiene items are exempt without a prescription, including toothbrushes (manual and electric), toothpaste, dental floss, dental picks, oral irrigators, and mouthwash.5Legal Information Institute. Florida Administrative Code Rule 12A-1.020 – Licensed Practitioners; Drugs, Medical Products and Supplies
Prosthetic and orthopedic devices have their own exemption. That covers items used to replace a missing body part, correct a malfunction, or help with mobility: artificial limbs and eyes, hearing aids, wheelchairs and walkers, crutches, body braces, dialysis machines, dentures, and external defibrillators.6Legal Information Institute. Florida Administrative Code Rule 12A-1.021 – Prosthetic and Orthopedic Appliances Some qualify automatically through the DR-46NT list; others require an individual prescription from a licensed physician, chiropractor, podiatrist, or dentist. Prescription eyeglasses, orthopedic shoes, and funeral services are also exempt.4Florida Senate. Florida Statutes 212.08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions
Government Agencies and Nonprofits
State agencies, counties, municipalities, school districts, and other political subdivisions don’t pay Florida sales tax on their purchases.7Florida Dept. of Revenue. Sales Tax Exemption Certificates Federal agencies are exempt too, and Florida doesn’t require them to hold a state certificate. Most other exempt entities do need one.
Nonprofits recognized by the IRS as tax-exempt under Section 501(c)(3) also qualify.8Florida Department of Revenue. Application for a Consumers Certificate of Exemption Instructions To use the exemption, both governmental entities and qualifying nonprofits apply for a Consumer’s Certificate of Exemption (Form DR-14) from the Department of Revenue. The certificate is good for five years, and the Department starts its renewal review about 60 days before expiration.7Florida Dept. of Revenue. Sales Tax Exemption Certificates
There’s a catch that trips up a lot of organizations. The purchase must be made directly with the entity’s own funds. If an employee or volunteer pays out of pocket and is reimbursed later, the purchase is taxable no matter who ultimately bears the cost.7Florida Dept. of Revenue. Sales Tax Exemption Certificates The Department doesn’t grant exceptions. If the organization’s own check or card doesn’t pay the vendor, the exemption doesn’t apply.
Purchases for Resale
Goods bought strictly for resale are exempt at the wholesale transaction. The tax gets collected when the item is sold to the end consumer, so taxing it at the wholesale level would double up. To claim the exemption, the buying business gives the seller a copy of its Florida Annual Resale Certificate, which is issued automatically when a business registers with the Department of Revenue to collect sales tax.9Florida Dept. of Revenue. Annual Resale Certificate for Sales Tax
The exemption covers items that will be resold as tangible property, component parts incorporated into a product for sale, and services resold as part of regular business. Sellers should keep a copy of the buyer’s resale certificate on file to document the tax-free sale.9Florida Dept. of Revenue. Annual Resale Certificate for Sales Tax
Manufacturing and Farm Equipment
Industrial Machinery
Florida exempts industrial machinery and equipment bought by eligible manufacturers for use at a fixed location in the state. Manufacturing has to be the business’s primary activity at that location, meaning more than 50% of what happens there.10Florida Dept. of Revenue. Sales and Use Tax Exemption for Purchases of Industrial Machinery and Equipment Primary activity is determined by whether the business falls under NAICS codes 31, 32, or 33.11Florida Dept. of Revenue. Sales Tax Incentives
The buyer gives the seller a signed certificate at the time of purchase confirming the business qualifies and the equipment will be used for manufacturing. Without the certificate, the seller is expected to charge tax.10Florida Dept. of Revenue. Sales and Use Tax Exemption for Purchases of Industrial Machinery and Equipment
Power Farm Equipment
The sale, lease, and repair of power farm equipment and irrigation equipment are exempt, including replacement parts and accessories. Qualifying equipment includes tractors, combines, hay balers, irrigation motors, pumps, generators, forklifts, and similar machinery. Tires, batteries, GPS systems, and sprinkler heads qualify too.12Florida Dept. of Revenue. Qualifying Power Farm Equipment Exemption Expanded to Include Replacement Parts, Accessories, Repairs, and Power Farm Equipment Used Through the Storage Phase of Production
The equipment must be used exclusively on a farm or in a forest for crop production or related work. The purchaser has to give the seller a written certificate confirming the equipment qualifies. Fraudulently issuing that certificate carries a penalty of 200% of the tax owed, plus potential felony charges.12Florida Dept. of Revenue. Qualifying Power Farm Equipment Exemption Expanded to Include Replacement Parts, Accessories, Repairs, and Power Farm Equipment Used Through the Storage Phase of Production
Services and the Commercial Rent Repeal
Florida taxes very few services. Legal, accounting, medical, and architectural work aren’t subject to sales tax, and neither is most labor or consulting.1Florida Dept. of Revenue. Florida Sales and Use Tax The service categories the state does tax are a short list:
- Nonresidential cleaning services, meaning janitorial and building maintenance for commercial properties.
- Nonresidential pest control for commercial buildings.
- Detective and security services.
- Repairs and alterations to tangible personal property.
- Service warranties and extended service contracts on goods.
- Admissions to entertainment venues, amusement parks, and sporting events.
A significant change took effect October 1, 2025: the state sales tax on commercial real property leases has been fully repealed. Tenants in office buildings, warehouses, and retail spaces used to pay state sales tax on their rent. That tax no longer applies to any rental period beginning on or after October 1, 2025, and neither does the county discretionary surtax on those leases.13Florida Dept. of Revenue. Sales Tax on Commercial Rentals Repealed Effective October 1, 2025 If you’re signing or renewing a commercial lease in 2026, the sales tax line should be gone.
Sales Tax Holidays
The Florida Legislature periodically enacts temporary exemptions. These aren’t permanent; they need enabling legislation and apply only during the dates set in the statute.
The 2026 Back-to-School Sales Tax Holiday runs August 1 through August 31. During that window, the following items are exempt up to the listed price caps:
- Clothing, footwear, wallets, and bags: $100 or less per item.
- School supplies: $50 or less per item.
- Learning aids and puzzles: $30 or less per item.
- Computers and accessories: $1,500 or less per item.
If an item’s price is over the threshold, the full price is taxable. A $99 backpack is exempt; a $101 backpack is taxed on the entire amount, not just the dollar over the cap.14Florida Dept. of Revenue. Sales Tax Holidays and Exemption Periods
Recent legislation also made certain disaster preparedness items exempt year-round starting in late 2025. Those include batteries, portable generators, fire extinguishers, smoke detectors, carbon monoxide alarms, and waterproof tarps. You no longer have to wait for a designated holiday weekend to buy hurricane supplies tax-free. Check the Department of Revenue’s website for the current list of qualifying items and any applicable price limits.
Getting a Refund If You Paid Tax on an Exempt Purchase
If you paid Florida sales tax on a transaction that should have been exempt, you can file an Application for Refund (Form DR-26S) with the Department of Revenue. The claim has to be submitted within three years of the date the tax was paid.15Florida Dept. of Revenue. Tax Refunds Information Shorter windows apply in a few situations: refund claims for bad debts and repossessed merchandise must be filed within 12 months.
You can submit the application online or mail it to the Department’s Refund Process office in Tallahassee. Include documentation showing the tax was paid and why the transaction qualifies for an exemption. Clean records and a clear basis for the claim are the biggest factors in how quickly it moves.