The Tallahassee sales tax rate is 7.5%, combining Florida’s 6% state sales tax with 1.5% in Leon County surtaxes.1Florida Department of Revenue. Florida Sales and Use Tax That rate applies to most physical goods and a handful of services. Groceries and prescription medications are exempt, and hotel guests pay more once the county’s tourist tax is added on top.
How the 7.5% Rate Is Built
Florida charges 6% on most retail transactions statewide.1Florida Department of Revenue. Florida Sales and Use Tax Leon County, where Tallahassee sits, adds two voter-approved local surtaxes under Florida Statutes 212.055:2The Florida Legislature. Florida Statutes 212.055 – Discretionary Sales Surtaxes; Legislative Intent; Authorization and Use of Proceeds
- A 1% infrastructure surtax for local capital projects, extended by voters through December 31, 2039.3Florida Department of Revenue. Discretionary Sales Surtax Information for Calendar Year 2026
- A 0.5% school capital outlay surtax, currently set to expire December 31, 2027, unless voters renew it.3Florida Department of Revenue. Discretionary Sales Surtax Information for Calendar Year 2026
One useful quirk: the 1.5% county surtax only applies to the first $5,000 of any single item of tangible personal property. On a $10,000 piece of equipment, you pay the full 7.5% on the first $5,000 and only the 6% state rate on the rest.4Florida Department of Revenue. Discretionary Sales Surtax The cap is per item, not per receipt.
What You Pay Tax On
Most physical goods sold in Tallahassee carry the full 7.5%. Florida treats taxable tangible personal property broadly as anything you can see, weigh, measure, or touch, including electricity.4Florida Department of Revenue. Discretionary Sales Surtax That covers clothing, electronics, furniture, appliances, motor vehicles, and building materials.
A few services are also taxable. Nonresidential cleaning and nonresidential pest control services performed in Leon County are taxed at 7.5%.5Florida Department of Revenue. Sales and Use Tax on Cleaning Services6Florida Department of Revenue. Sales and Use Tax on Pest Control Services The residential versions of those same services are not taxed, so a cleaning crew for your home is treated differently from one for your office.
Digital products delivered electronically, including software downloads, e-books, digital music, and online games, are also taxable in Florida. Streaming subscriptions may be included depending on how the service is structured.
Commercial Rent No Longer Taxed
Florida used to tax commercial rent. That tax was fully repealed effective October 1, 2025, so businesses leasing office, retail, or warehouse space in Tallahassee owe no state sales tax or county surtax on rent for rental periods beginning on or after that date.7Florida Department of Revenue. Sales Tax on Commercial Rentals Repealed Effective October 1, 2025
What’s Exempt
Groceries intended for home consumption are not taxed, including cereals, bread, meat, dairy, fruits, vegetables, eggs, and frozen foods.8The Florida Legislature. Florida Statutes 212.08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions Prepared meals and restaurant food are still taxable. A frozen pizza from the grocery store is tax-free; a delivery pizza is not.
Medical items get broad protection too. Prescription medications, prescribed prosthetic and orthopedic appliances, hearing aids, crutches, dentures, and prescription eyeglasses are all exempt.8The Florida Legislature. Florida Statutes 212.08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions Common over-the-counter remedies for treating illness also qualify. Cosmetics and toiletries that happen to contain medicinal ingredients do not.
Hotels and Short-Term Rentals: 12.5%
Visitors staying in Tallahassee hotels, motels, or short-term vacation rentals pay more than 7.5%. Leon County imposes a 5% tourist development tax on any rental of living or sleeping accommodations for six months or less.9Leon County Tax Collector. Tourist Development Added to the 6% state tax and 1.5% county surtax, the total on a hotel room or short-term rental comes to 12.5%.
Hosts who list exclusively on platforms like Airbnb or VRBO don’t have to collect the tourist tax themselves; those platforms have agreements with Leon County to collect and remit it. Hosts booking through any other channel must register with the Leon County Tax Collector, file reports online, and keep records for at least three years.9Leon County Tax Collector. Tourist Development
2026 Sales Tax Holidays
Florida periodically waives sales tax on certain purchases, and each holiday requires fresh legislation, so the schedule shifts year to year. For 2026, the legislature has authorized a back-to-school sales tax holiday running August 1 through August 31. Qualifying items are fully exempt from the 7.5% rate during that window:
- Clothing, footwear, wallets, and bags priced at $100 or less per item
- School supplies priced at $50 or less per item
- Learning aids and puzzles priced at $30 or less per item
- Personal computers and accessories priced at $1,500 or less per item
Florida has run disaster preparedness and recreational equipment holidays in recent years as well, but those are not guaranteed annually. The Florida Department of Revenue publishes the current list, and additional 2026 holidays may be announced later in the legislative session.10Florida Department of Revenue. Sales Tax Holidays and Exemption Periods
Buying from Out of State
If you buy something from an out-of-state retailer that doesn’t charge Florida sales tax and have it shipped to Tallahassee, you legally owe use tax at the same 7.5% combined rate.1Florida Department of Revenue. Florida Sales and Use Tax The same rule applies if you buy an item tax-free intending to resell it and then keep it for personal use. Most large online retailers already collect Florida sales tax automatically. Smaller sellers and private-party purchases are where the obligation most often goes unnoticed, and the state can assess it during an audit.
Purchases through marketplaces like Amazon, Etsy, or Walmart.com are handled by the platform. Florida law requires qualifying marketplace providers to collect and remit the tax on transactions that flow through them,11Florida Senate. Florida Statutes 212.05965 – Marketplace Providers so the price you pay at checkout already includes it.
If You’re the One Collecting It
Any business selling taxable goods or services in Tallahassee must register as a sales and use tax dealer with the Florida Department of Revenue before making its first sale, either online or by filing a paper Florida Business Tax Application (Form DR-1).12Florida Department of Revenue. Account Management and Registration Once registered, you collect the 7.5% on qualifying sales, file returns on a schedule tied to your annual tax volume, and remit by the 20th of the month after each reporting period.13Florida Senate. Florida Statutes 212.11 – Tax Returns and Regulations Late filings carry a 10% penalty with a $50 minimum, even on a zero-dollar return.1Florida Department of Revenue. Florida Sales and Use Tax