The sales tax in St. Petersburg, FL is 7%. That rate combines Florida’s 6% state sales tax with a 1% Pinellas County discretionary surtax,1Online Sunshine. Florida Statutes 212.05 – Sales, Storage, Use Tax2Online Sunshine. Florida Statutes 212.055 – Discretionary Sales Surtaxes; Legislative Intent; Authorization and Use of Proceeds and it applies to most retail goods, event admissions, short-term lodging, and several services. The Pinellas surtax is confirmed at 1% through December 31, 2029.3Florida Department of Revenue. Discretionary Sales Surtax Information for Calendar Year 2026
How the 7% Breaks Down on Big Purchases
For everyday purchases, the flat 7% applies to the whole price. On larger buys, the math changes. The Pinellas County surtax only applies to the first $5,000 of any single item of tangible personal property.4Florida Senate. Florida Code 212.054 – Discretionary Sales Surtax; Limitations, Administration, and Collection Buy a $10,000 piece of equipment and the 1% surtax is capped at $50 (1% of $5,000), while the 6% state tax still applies to the full $10,000.
What’s Taxed at the Register
Most physical goods carry the full 7%. Clothing, electronics, furniture, and building materials all qualify. Admissions to sporting events, concerts, and amusement parks are taxed at the same combined rate.5Florida Legislature. Florida Code 212.04 – Admissions Tax; Rate, Procedure, Enforcement
Several services are taxable too. Nonresidential cleaning falls under the tax,6Florida Department of Revenue. Sales and Use Tax on Cleaning Services as does nonresidential pest control.7Florida Department of Revenue. Sales and Use Tax on Insect or Pest Exterminator Services Security and detective services are taxable regardless of whether they protect a business, a home, or a gated community, covering guard patrols, alarm monitoring, and private investigation alike.8Legal Information Institute. Florida Administrative Code 12A-1.0092 – Detective, Burglar Protection, and Other Protection Services Renting or leasing equipment for business use is also taxable.
Commercial Rent Is No Longer Taxed
If you lease commercial space in St. Petersburg, this is the change to know. For rental periods starting on or after October 1, 2025, Florida no longer charges sales tax on commercial rent. The state tax and the county surtax both drop off rent and license fees for office space, retail space, warehouses, and self-storage units.9Florida Department of Revenue. Tax Information Publication 25A01-04 – Sales Tax on Commercial Rentals Repealed Effective October 1, 2025 Your lease invoice should no longer carry a sales tax line. If it still does, ask your landlord to correct the billing.
Hotels and Short-Term Rentals: 13% Total
Short-term lodging carries a heavier bill than retail. Sleeping accommodations rented for six months or less are subject to the 6% state transient rental tax,10Florida Senate. Florida Code 212.03 – Transient Rentals Tax; Rate, Procedure, Enforcement plus the 1% Pinellas surtax, plus a separate 6% tourist development tax (the “bed tax”) collected by Pinellas County.11Pinellas County. Pay Tourist Development Tax That adds up to 13% on the room charge.
If you host on Airbnb or Vrbo, you’re responsible for collecting and remitting all three taxes unless the platform does it for you. The tourist development tax requires separate registration with Pinellas County even if you’re already registered with the state for sales tax.
What’s Exempt
A few categories escape the 7%. Groceries intended for human consumption are the most common exemption. Restaurant meals and other prepared food sold for immediate consumption stay taxable, but unprepared food you take home from the grocery store does not.12Online Sunshine. Florida Statutes 212.08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions
Prescription medications and most medical supplies are also exempt. That includes drugs dispensed by a licensed pharmacist, prosthetic devices, hearing aids, wheelchairs, and diabetes monitoring equipment.13Florida Senate. Florida Code 212.08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions Over-the-counter medications are generally taxable.
Nonprofits recognized under IRS Section 501(c)(3) and government entities can buy tax-free for their qualifying activities, but only if they hold a current Consumer’s Certificate of Exemption from the Florida Department of Revenue and present it to the seller before paying.14Florida Department of Revenue. Nonprofit Organizations and Sales and Use Tax
Online and Out-of-State Purchases: Use Tax
If you buy something online or from an out-of-state seller and no Florida sales tax is charged at checkout, you owe use tax at the same 7% combined rate.15Florida Department of Revenue. Florida Sales and Use Tax Registered businesses report it on their regular sales tax return. Individual consumers file Form DR-15MO quarterly.16Florida Department of Revenue. Out-of-State Purchase Return If you already paid sales tax to another state on the same purchase, you can credit that amount against the Florida use tax owed.
For Businesses: Registering, Collecting, and Filing
Any business making taxable sales in St. Petersburg must register with the Florida Department of Revenue before its first transaction.17The Florida Legislature. Florida Code 212.18 – Administration of Law; Registration of Dealers; Rules You can register through the Department’s e-Services portal or on paper using Form DR-1.18Florida Department of Revenue. Account Management and Registration Each business location needs its own registration. Once registered, you collect the 7% at the point of sale and hold those funds in trust for the state.
Most businesses file monthly. The return and payment are due by the 20th day of the month after the collection period, and you must file even for months with no taxable sales. If the 20th falls on a weekend or holiday, the deadline moves to the next business day.19Online Sunshine. Florida Code 212.11 – Tax Returns and Regulations
Resale Certificates for Inventory
Businesses buying inventory to resell can purchase it tax-free using a Florida Annual Resale Certificate. The certificate is issued when you register to collect sales tax and expires each December 31, with new ones available online in November.20Florida Department of Revenue. Annual Resale Certificate for Sales Tax It only covers goods you intend to resell or re-rent. Using it to buy office supplies, furniture, or anything else your business will consume is illegal and creates a use tax liability.
Collection Allowance and Late Penalties
Businesses that file and pay electronically on time can deduct 2.5% of the first $1,200 in tax due, capped at $30 per reporting period.21Florida Senate. Florida Code 212.12 – Dealer’s Credit for Collecting Tax; Penalties for Noncompliance
Miss the deadline and you face a penalty of 10% of the tax owed, with a $50 minimum. Failing to both file and pay on time triggers only one 10% penalty, not two. If the balance stays unpaid, the penalty grows by another 10% every 30 days, up to 50% of the tax owed, and interest accrues on top.22Florida Senate. Florida Code 212.12 – Dealer’s Credit for Collecting Tax; Penalties for Noncompliance
Remote Sellers and Online Marketplaces
Out-of-state sellers must register and collect Florida sales tax once their taxable remote sales to Florida customers exceed $100,000 in the previous calendar year. Florida uses no separate transaction-count threshold.23Online Sunshine. Florida Statutes 212.0596 – Taxation of Remote Sales
Marketplaces like Amazon, eBay, and Etsy are classified as marketplace facilitators and collect and remit the tax on behalf of their third-party sellers. If you sell through one of these platforms, the marketplace handles tax on orders fulfilled through its system. Sales through your own website or other channels still count toward your own $100,000 threshold.
Sales Tax Holidays
Florida authorizes several sales tax holidays each year. The legislature’s 2026 tax relief package includes a back-to-school holiday starting July 20, 2026, a four-month holiday on camping, fishing, and hunting supplies, and a multi-year exemption for impact-resistant windows and doors that matters for St. Petersburg homeowners preparing for hurricane season.24Florida Senate. 2026 Tax Relief Package The Department of Revenue publishes qualifying item categories and spending limits before each holiday begins.