Sarasota, Florida Sales Tax: 7% Rate, Surtax Cap, and Exemptions

The Sarasota, Florida sales tax rate is 7%. That combines Florida’s 6% state sales tax with a 1% Sarasota County discretionary surtax that has been in place since 1989 and is authorized through the end of 2039.1Florida Legislature. Florida Code 212.05 – Sales, Storage, Use Tax2Florida Department of Revenue. Discretionary Sales Surtax Information for Calendar Year 2026 The rate applies to most retail purchases of goods and many services, with some meaningful exceptions.

How the 7% Breaks Down

Florida’s statewide sales tax of 6% applies to all retail sales of tangible personal property, with narrow exceptions like new mobile homes (3%) and amusement machine receipts (4%).3Florida Department of Revenue. Florida Sales and Use Tax On top of that, Sarasota County adds a 1% discretionary surtax under authority granted by state law.4Florida Legislature. Florida Code 212.054 – Discretionary Sales Surtax; Limitations, Administration, and Collection Surtax revenue funds public infrastructure such as roads, parks, sidewalks, libraries, and schools, and cannot be used for general county operating expenses.

The $5,000 Surtax Cap on Big Purchases

The 1% county surtax only applies to the first $5,000 of any single item of tangible personal property.5Florida Department of Revenue. Discretionary Sales Surtax On a $10,000 piece of furniture, you pay the 1% surtax on only $5,000 ($50) plus the 6% state tax on the full $10,000, for a total of $650 instead of $700. The cap does not apply to admissions, short-term rentals, or services, which are surtaxed on the full amount.

What’s Exempt

Two categories that hit household budgets hardest are exempt.

Most grocery items purchased for home consumption are exempt from sales tax.6Florida Legislature. Florida Code 212.08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions That covers meat, produce, dairy, frozen dinners, baked goods, and canned food. Prepared food from a restaurant or deli counter is taxable. The line trips people up occasionally: a rotisserie chicken from the hot case is taxable, but a raw chicken from the meat department is not.

Prescription medications, hypodermic needles, and medical supplies dispensed by prescription are also exempt.6Florida Legislature. Florida Code 212.08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions The exemption extends to prosthetic and orthopedic devices, artificial limbs and eyes, hearing aids, crutches, prescription eyeglasses, and dentures. Over-the-counter remedies that qualify as common household remedies for treating illness are exempt as well. Cosmetics and toiletries are not exempt, even if they contain medicinal ingredients.

Short-Term Rentals Are Taxed at 13%

If you’re renting a hotel room, vacation home, or other accommodation in Sarasota for six months or less, the tax load is much higher than 7%. Short-term rentals are subject to both the 7% sales tax and a 6% tourist development tax, for a combined 13% on your rental charges.7Sarasota County Tax Collector. Tourist Tax – New Account The tourist development tax is a local-option levy authorized by state law and collected separately from the state sales tax.8Florida Department of Revenue. Local Option Transient Rental Tax Rates This applies equally to hotels, motels, Airbnb rentals, and any other short-term lodging.

Buying a Vehicle

Buying a car means paying the 6% state sales tax on the full purchase price. The county surtax applies only to the first $5,000, and it’s based on the county where you live and register the vehicle, not where the dealership sits.9Florida Department of Revenue. Sales and Use Tax on Motor Vehicles For a Sarasota County resident, that’s an extra $50 (1% of $5,000) on top of the 6% state tax. On a $30,000 vehicle, the total tax is $1,850 rather than $2,100. If you trade in a vehicle at the dealership, you pay tax on the difference between the new car’s price and the trade-in value.

Online Purchases

Buying online and shipping to a Sarasota address carries the same 7% as buying in a local store. Florida requires remote sellers with more than $100,000 in taxable sales in the state during the previous calendar year to register, collect, and remit Florida sales tax. That rule has been in effect since July 1, 2021.

Most online shoppers never deal with this directly because of Florida’s marketplace facilitator law. Platforms like Amazon, Etsy, eBay, and Walmart are classified as dealers and must collect and remit sales tax on behalf of their third-party sellers.10Florida Legislature. Florida Code 212.05965 – Marketplace Providers and Marketplace Sellers When you buy from a small seller through one of these platforms, the platform handles the tax. The seller only collects tax directly on sales made through their own website or at a physical location.

Sales Tax Holidays

Florida periodically enacts sales tax holidays where specific categories of goods are temporarily exempt. These typically include a back-to-school period covering clothing, school supplies, and computers below certain price thresholds, and a disaster preparedness holiday for items like generators, batteries, and tarps. The legislature does not automatically renew these holidays every year. Each one requires a new legislative act specifying the dates, eligible items, and price limits. Check the Florida Department of Revenue’s sales tax holiday page for the current year’s schedule before planning a major purchase around a holiday that may not materialize.