To calculate sales tax in Florida, add the 6% state rate to your county’s discretionary surtax (which runs from 0% to 2%), then multiply that combined rate by the purchase price. For any single item priced above $5,000, the county surtax applies only to the first $5,000; the rest is taxed at the 6% state rate alone.
The Two Rates You Need
Every retail sale of tangible personal property in Florida carries the 6% state tax.1Florida Senate. Florida Code 212.05 – Sales, Storage, Use Tax That part doesn’t change from county to county.
What changes is the county’s discretionary sales surtax, which most counties add on top.2Florida Department of Revenue. Discretionary Sales Surtax Rate Table A few counties, such as Citrus and Collier, charge nothing extra. Hamilton County charges the maximum 2%. Most sit around 1% to 1.5%, so combined rates across Florida fall between 6% and 8%.3Florida Legislature. Florida Code 212.055 – Discretionary Sales Surtaxes
Use the delivery destination, not the store’s location. If a Jacksonville furniture store delivers to a customer in another county, the destination county’s surtax rate applies. You can look up any county’s current rate on the Florida Department of Revenue’s surtax rate table, which the state updates annually.2Florida Department of Revenue. Discretionary Sales Surtax Rate Table
The Basic Calculation
For any purchase of $5,000 or less, the math is one step. Add the two rates and multiply.
Say you’re buying a $200 piece of furniture in a county with a 1% surtax:
- Combined rate: 6% + 1% = 7%
- Tax: $200 × 0.07 = $14.00
- Total: $214.00
That’s it for everyday purchases. The calculation only gets more involved when a single item crosses $5,000.
Items Priced Over $5,000
Florida caps the discretionary surtax at the first $5,000 of any single item’s price. Everything above $5,000 is taxed at the 6% state rate only.4Florida Legislature. Florida Code 212.054 – Discretionary Sales Surtax; Limitations, Administration, and Collection The cap matters most for vehicles, boats, and expensive equipment.
Here’s the math on a $15,000 boat in a county with a 1.5% surtax:
- First $5,000 at 7.5% (6% + 1.5%) = $375.00
- Remaining $10,000 at 6% = $600.00
- Total tax: $975.00
Without the cap, the same boat would carry $1,125 in tax. The gap widens as the price goes up.
One rule prevents splitting: items sold together that form a working unit, like a boat with its trailer, count as a single item for the $5,000 threshold.4Florida Legislature. Florida Code 212.054 – Discretionary Sales Surtax; Limitations, Administration, and Collection You can’t invoice them separately to apply the cap twice.
Vehicle Purchases and Trade-Ins
Cars follow the same rules, and the $5,000 cap is where most buyers first meet it. Full state 6% on the price, county surtax on the first $5,000.4Florida Legislature. Florida Code 212.054 – Discretionary Sales Surtax; Limitations, Administration, and Collection
A trade-in changes the taxable base. If you trade in a vehicle, the dealer subtracts the trade-in allowance from the purchase price before calculating tax.5Florida Department of Revenue. Sales and Use Tax on Motor Vehicles On a $30,000 car with a $10,000 trade-in, you pay tax on $20,000.
Manufacturer rebates are different. A $2,000 factory rebate does not reduce the taxable amount the way a trade-in does. Confusing the two is a common and expensive mistake.
Rounding Fractional Cents
When the multiplication produces a fraction of a cent, carry the result to three decimal places and round up if the third decimal is 5 or higher.6Florida Department of Revenue. Tax Information Publication TIP 21A01-02 So $5.045 becomes $5.05, and $3.213 stays at $3.21. Sellers may apply this rounding to each line item or to the combined taxable total; both are acceptable. This rule replaced Florida’s older bracket table system on July 1, 2021.
When the Calculation Changes or Doesn’t Apply
Some purchases skip sales tax entirely, and some out-of-state purchases still owe it.
Exempt Purchases
Most groceries are exempt, including meat, produce, dairy, cereal, eggs, canned and frozen foods, coffee, and baked goods from bakeries without eat-in seating.7Florida Legislature. Florida Code 212.08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions Candy, soft drinks, and prepared food sold for immediate consumption are taxable.
Prescription medications, prosthetic devices, hearing aids, crutches, orthopedic shoes, and prescription eyeglasses are also exempt.7Florida Legislature. Florida Code 212.08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions Florida also holds an annual back-to-school sales tax holiday, typically in August, that exempts clothing, school supplies, learning aids, and computers up to specific per-item caps.
Out-of-State Purchases
If you buy something from an out-of-state seller that doesn’t collect Florida tax, you owe use tax at the same 6% rate.8Florida Department of Revenue. Florida Sales and Use Tax You get credit for sales tax already paid to another state, so paying 4% in Georgia means you owe Florida the remaining 2%. Items you bought and used outside Florida for six months or longer before bringing them in are exempt, and if the calculated tax is under $1, you don’t have to pay it.9Florida Department of Revenue. Out-of-State Purchase Return
Most large online retailers now collect Florida tax automatically, so use tax mainly comes up with smaller out-of-state sellers.