Sales Tax in The Villages, Florida: Rates, Exemptions, and $5,000 Cap

Sales tax in The Villages, Florida depends on which of the three counties you’re shopping in: it’s 7% in Sumter County, 7% in Lake County, and 7.5% in Marion County as of 2026. Florida charges a flat 6% state sales tax on retail purchases,¹ and each county adds its own discretionary surtax on top.² Because The Villages crosses three county lines, the register total can shift depending on which side of town you’re on.

The Rate in Each County

Here’s what you’ll pay in 2026:³

Sumter County: 7% total (6% state plus 1% county surtax)
Lake County: 7% total (6% state plus 1% county surtax)
Marion County: 7.5% total (6% state plus 1.5% county surtax)

Marion County’s higher rate took effect January 1, 2025, when a 0.5% school capital outlay surtax was added to the existing 1% local government infrastructure surtax.⁴ The school surtax is scheduled to run through December 31, 2034, so the 7.5% rate will stay in place for years. Dining or shopping on the Marion County side of The Villages costs an extra half-cent on every dollar compared to the Sumter side.

What’s Exempt from Sales Tax

Florida exempts most unprepared food from sales tax.⁵ Milk, bread, produce, meat, cereal, eggs, and frozen dinners all qualify. The exemption covers food products intended for home consumption, whether raw, canned, or packaged.

Prescription medications are fully exempt, and so are a wide range of common over-the-counter remedies on Florida’s approved list of nontaxable household medical items: pain relievers, antacids, cold remedies, insulin, allergy products, first aid supplies, sleep aids, and sunscreen, among many others.⁶ Prosthetic devices, orthopedic appliances, wheelchairs, crutches, hearing aids, dentures, prescription eyeglasses, and medical oxygen equipment are also exempt.⁵

Since July 2023, diapers and adult incontinence products have been permanently exempt from Florida sales tax, including incontinence undergarments, pads, and liners.⁷

What’s Still Taxed

Not everything at the grocery store escapes tax. Florida specifically excludes candy, confections, and soft drinks from the grocery exemption, so a bottle of cola, a bag of gummy bears, and an energy drink are all taxed at the full rate. Prepared meals from restaurants, deli counters, and food trucks are fully taxable too.

Services get mixed treatment. Florida taxes nonresidential cleaning, pest control, and security services.¹ Landscaping and other permanent improvements to your home generally aren’t taxed to you because the contractor pays sales tax on the materials.⁸ Repairs to tangible personal property, like fixing a free-standing appliance, are taxable on both parts and labor. A labor-only repair with no materials isn’t taxed, but the technician needs to document that no parts were used.

The $5,000 Cap on Big Purchases

Florida caps the county surtax on any single item of tangible personal property at the first $5,000 of the sale price.² The 6% state tax still applies to the full price, but the county portion stops at $5,000. For big-ticket items common in The Villages, that cap changes the math.

Say you buy a $25,000 golf cart in Sumter County:

State tax: 6% × $25,000 = $1,500
County surtax: 1% × $5,000 = $50
Total tax: $1,550

Without the cap, the county surtax alone would be $250. The same $25,000 cart in Marion County produces $75 in county surtax instead of $50 because of the 1.5% rate. Small per transaction, but it compounds across vehicles, boats, and recreational purchases. One note on boats: when a boat and trailer are sold together on the same invoice, Florida treats them as a single item for the cap, so you get one $5,000 cap, not two.

Renting Out Your Home

If you rent out a home or guest suite for six months or less, that rental income is subject to Florida sales tax plus the county surtax and an additional tourist development tax. Tourist development rates in The Villages area:

A short-term rental in Lake County carries a combined tax burden of 11% (6% state plus 1% surtax plus 4% tourist tax), while the same rental in Sumter County totals 9%. These apply whether you book through Airbnb, VRBO, or privately. If a platform collects on your behalf, confirm it’s collecting all three layers and not just the state portion.

Online Purchases

Most major online retailers now collect Florida sales tax automatically. Since 2021, out-of-state sellers with more than $100,000 in Florida sales during the prior calendar year must register and collect the tax.¹¹ Marketplaces like Amazon handle collection for their third-party sellers.

If you buy from a smaller seller that falls below the threshold and no Florida sales tax appears on the receipt, you technically owe use tax at the same combined rate you’d pay in a store. Most individuals don’t file separately for small untaxed purchases, but the obligation is real.

Sales Tax Holidays and Permanent Exemptions

Florida’s 2026 back-to-school holiday runs from August 1 through August 31, covering clothing and footwear up to $100 per item, school supplies up to $50, learning aids up to $30, and computers and accessories up to $1,500.¹² You don’t need school-age children to use the clothing and computer exemptions.

Disaster preparedness items became permanently exempt starting in 2025, so batteries, fire extinguishers, generators, smoke detectors, tarps, and similar supplies are tax-free year-round. Legislation in 2026 added impact-resistant windows and doors for a three-year period, plus propane tanks of 20 pounds or less. For hurricane season preparation, that permanent status replaces the old one-week purchase window.

Rates can shift when voters approve new surtaxes or existing ones expire. If you want current confirmation before a large purchase, the Florida Department of Revenue publishes an annual surtax schedule for every county.

1
The Florida Legislature. Florida Code 212.05 – Sales, Storage, Use Tax
2
The Florida Legislature. Florida Code 212.054 – Discretionary Sales Surtax; Limitations, Administration, and Collection
3
Florida Department of Revenue. Discretionary Sales Surtax Information for Calendar Year 2026
4
Florida Department of Revenue. Tax Information Publication 24A01-18 – Marion County Surtax Rate Update
5
The Florida Legislature. Florida Statutes 212.08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions
6
Florida Department of Revenue. Nontaxable Medical Items and General Grocery List
7
Florida Department of Revenue. Sales and Use Tax Exemption for Diapers and Incontinence Products
8
Florida Department of Revenue. Sales and Use Tax on Construction, Improvements, Installations and Repairs
9
Lake County, FL. Tourist Development Council
10
Sumter County, Florida. Tourist Development Council Tourism Grant Guidelines
11
Florida Department of Revenue. Florida Sales and Use Tax
12
Florida Department of Revenue. Sales Tax Holidays