The sales tax in Lee County, FL is 6.5%: Florida’s 6% statewide sales tax plus a 0.5% local discretionary surtax.1Florida Department of Revenue. Discretionary Sales Surtax Information for Calendar Year 2026 That combined rate applies to most retail purchases in the county, but what gets taxed, what’s exempt, and a cap on the local portion all matter more than the headline number for anything beyond a routine purchase.
How the Rate Breaks Down
Florida charges 6% on most retail sales of tangible personal property.2Florida Senate. Florida Code 212.05 – Sales, Storage, Use Tax Lee County voters added a 0.5% school capital outlay surtax in November 2018. It took effect January 1, 2019, and is scheduled to run through December 31, 2028, with the money going to school construction and renovation.3Florida Department of Revenue. Tax Information Publication TIP 18A01-25 – Lee County Adds a 0.5% School Capital Outlay Surtax Compared with many Florida counties, Lee’s half-cent surtax is on the low end.
The $5,000 Surtax Cap on Big-Ticket Items
The 0.5% local surtax only applies to the first $5,000 of the sales price on a single item of tangible personal property.4Florida Senate. Florida Code 212.054 – Discretionary Sales Surtax; Administration; Collection Buy a $20,000 boat in Lee County and you pay the 6% state tax on the full $20,000 ($1,200) plus the 0.5% surtax on just the first $5,000 ($25), for a total of $1,225 rather than the $1,300 a flat 6.5% would produce. Items sold together as a working unit count as one item for the cap. The cap does not touch grocery carts or small purchases; it kicks in on vehicles, boats, large appliances, and similar single-item buys above $5,000.
What’s Exempt
Several categories of goods are not taxed at all in Florida, which means they also skip the Lee County surtax.
Groceries
Most food bought for home consumption is exempt: produce, meat, dairy, bread, canned goods, cereal, eggs, and similar staples.5Florida Senate. Florida Code 212.08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions Prepared food sold for immediate consumption, hot prepared food, soft drinks, restaurant meals, and ice cream novelties like popsicles and single-serve cups are taxable. The working line: raw or packaged ingredients you’d prepare at home are generally exempt; ready-to-eat items are generally taxed.
Prescriptions and Medical Items
Prescription drugs dispensed to humans are exempt, along with prosthetic devices and certain durable medical equipment.
Baby and Toddler Products
Since July 1, 2023, Florida has permanently exempted a wide range of baby and toddler products: cribs, strollers, car seats, baby monitors, diapers, wipes, breast pumps, bottles, pacifiers, and safety gates, among others.6Florida Department of Revenue. Tax Information Publication 23A01-09 – Sales and Use Tax Exemption for Baby and Toddler Products For clothing and shoes, items sized 5T and smaller (shoes 13T and smaller) are presumed to qualify.
Agricultural Inputs
Seeds, fertilizers, and certain other supplies used in agricultural production are exempt.
What’s Taxed Beyond Physical Goods
Sales tax in Florida reaches past merchandise. Taxable categories include admissions to amusement parks, sporting events, and concerts; nonresidential interior cleaning, nonresidential pest control, and investigative or security services; service warranty contracts; and rentals of tangible personal property such as equipment or vehicles.7Florida Department of Revenue. Florida Sales and Use Tax
One recent change narrows that list: Florida repealed the state sales tax on commercial real property rentals effective October 1, 2025.8Florida Department of Revenue. Tax Information Publication – Sales Tax on Commercial Rentals Repealed Effective October 1, 2025 If you rent office space, a retail storefront, or warehouse space in Lee County, your rent is no longer subject to the state sales tax or the local surtax.
Online Purchases Shipped to Lee County
Buying online doesn’t avoid the tax. Florida requires remote sellers and marketplace providers like Amazon or eBay to collect and remit Florida sales tax, including the applicable county surtax, once their taxable sales into Florida exceed $100,000 in the previous calendar year. For orders shipped to a Lee County address, the full 6.5% should appear at checkout. If a retailer doesn’t charge the correct tax, the purchaser is technically responsible for paying it as use tax.
Sales Tax Holidays
Florida runs several annual sales tax holidays that temporarily exempt specific goods. The back-to-school holiday in 2025 ran the entire month of August and covered school supplies, clothing, and computers up to set price thresholds.9Florida Department of Revenue. Annual Back-to-School Sales Tax Holiday August 1, 2025 A disaster preparedness holiday is typically offered before hurricane season. Dates and covered items are set by the legislature each year, so check the Florida Department of Revenue site for the current schedule before counting on an exemption.