Winter Park, FL Sales Tax Rate: Taxed, Exempt, and Holidays

The sales tax rate in Winter Park, FL is 6.5%. That figure combines Florida’s 6% statewide sales tax with Orange County’s 0.5% discretionary surtax, and it applies to most physical goods and a short list of services at the register.¹²

Where the 6.5% Comes From

Two separate taxing authorities make up what you pay. Florida imposes the 6% statewide tax on most tangible goods and certain services. Orange County adds a 0.5% discretionary sales surtax that has been in place since January 1, 2003, and is authorized through December 31, 2035.² County surtaxes in Florida must be approved by voters by referendum.³

The $5,000 Cap on the County Portion

The 0.5% county surtax only applies to the first $5,000 of the price of any single item of tangible personal property. Buy a $10,000 piece of furniture and you pay the full 6% state tax on the entire amount, but the 0.5% surtax stops at $5,000, saving $25 compared with applying it to the whole price.⁴ Items normally sold together or assembled into a working unit count as one item for this cap, and a boat sold with its trailer on the same invoice is treated as a single item too.

What’s Taxed at 6.5%

Most retail goods carry the full rate. Clothing, electronics, furniture, appliances, and general household goods all qualify, and leasing or renting tangible property is taxable too.

Prepared Food

Food prepared for immediate consumption is taxable. That covers restaurant meals, takeout, and any hot food heated by the seller. A rotisserie chicken at the grocery store is taxable because the store heated it; bakery bread still warm from the oven is not, because the warmth is a byproduct of baking rather than preparation for a heated sale.⁵ Food prepared off the seller’s premises and sold in its original sealed container stays exempt even if it could be eaten without further cooking.

Hotels and Short-Term Rentals

Stays in hotels, vacation rentals, and similar accommodations are subject to the 6% state tax plus the 0.5% county surtax.⁶ On top of that, Orange County imposes a 6% tourist development tax on rentals of six months or less, collected separately.⁷ A visitor booking a Winter Park hotel room effectively pays 12.5% in combined taxes on the room rate.

The Short List of Taxable Services

Florida taxes fewer services than most states. The main categories that do carry the 6.5% rate:

Nonresidential cleaning and pest control (commercial buildings).
Security and detective services, including burglar protection, private investigation, and guard services.
Certain repair labor where the work involves fabricating materials.
Commercial real property leases, such as office, retail, or warehouse space.

Professional services like legal counsel, accounting, consulting, and medical care are not subject to sales tax in Florida.

Physical Versus Digital

Florida does not tax software delivered electronically, streaming subscriptions, or digital downloads; the state treats these as intangible services. Buy the same software on a physical disc and the disc is tangible personal property, taxable at 6.5%. Download the identical product and nothing is owed.

What’s Exempt

Groceries

Food products for home preparation are exempt from both the state tax and the county surtax. That covers bread, milk, eggs, fresh produce, meat, canned goods, frozen meals, and most packaged foods.⁵ Sodas and candy sold at grocery stores are exempt too, as long as they aren’t sold for immediate consumption. How the item is sold matters more than what it is: a cold sub sandwich from the deli counter sold for immediate consumption is taxable, while the same ingredients bought separately are not.

Prescription Medicine and Medical Supplies

Prescription drugs dispensed on an individual prescription are fully exempt. So are prosthetic and orthopedic devices, artificial limbs and eyes, prescription eyeglasses, hearing aids, crutches, dentures, and hypodermic needles and syringes.⁸ Common household remedies for treating illness, as listed by the Department of Business and Professional Regulation, are also exempt. Over-the-counter cosmetics or toiletries with medicinal ingredients do not qualify.

Shipping and Delivery Charges

Tax on shipping depends on how the charge is written up. If the shipping fee appears as a separate line on your invoice and you had the option to pick the item up instead, the shipping charge is not taxable.⁹ If the seller bundles shipping into the item price without breaking it out, or if delivery is mandatory with no pickup alternative, the entire amount including shipping is taxable.

When the Rate Doesn’t Apply: Sales Tax Holidays

Florida’s legislature periodically authorizes tax-free shopping periods that waive both the 6% state tax and the 0.5% county surtax on qualifying purchases. The back-to-school holiday has run annually from August 1 through August 31 in recent years, covering clothing and footwear priced at $100 or less per item and school supplies priced at $50 or less per item.¹⁰ Personal computers and related accessories have qualified under separate price thresholds in past years.

Disaster preparedness holidays and other specialty tax-free periods are not automatic. The legislature authorizes each one separately, and the lineup changes year to year. Current-year dates and qualifying items are posted on the Florida Department of Revenue’s tax holiday page.¹¹

Buying from Out of State

If you buy something online or out of state and the seller doesn’t collect Florida sales tax, you owe use tax at the same 6.5% combined rate. This covers internet orders, mail-order catalogs, and anything you buy while traveling and bring back to Winter Park.¹²

Individuals who don’t hold a sales tax permit report and pay use tax quarterly using Form DR-15MO. The return is due on the first day of the month following the quarter and becomes late after the 20th of that month.¹³ If you already paid sales tax to another state, you get a credit for that amount. Pay 4% elsewhere and you owe Florida the remaining 2.5%. Pay 6% or more and nothing additional is due. Sales tax paid to a foreign country does not count as a credit. Items you purchased and used in another state for six months or longer before bringing them to Florida are not subject to use tax.

1
Florida Senate. Florida Code 212.05 – Sales, Storage, Use Tax
2
Florida Department of Revenue. Discretionary Sales Surtax Information for Calendar Year 2026
3
Florida Senate. Florida Code 212.055 – Discretionary Sales Surtaxes
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Florida Senate. Florida Code 212.054 – Discretionary Sales Surtax; Legislative Intent; Authorization and Use of Proceeds
5
Florida Administrative Code. Florida Admin Code 12A-1.011 – Sales of Food Products for Human Consumption
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Florida Senate. Florida Code 212.03 – Transient Rentals Tax; Rate, Procedure, Enforcement, Exemptions
7
Orange County Comptroller. Finance – Tourist Development Tax
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Florida Senate. Florida Code 212.08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions
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Florida Administrative Code. Florida Admin Code 12A-1.045 – Transportation Charges
10
Florida Department of Revenue. Annual Back-to-School Sales Tax Holiday
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Florida Department of Revenue. Sales Tax Holidays and Exemption Periods
12
Florida Department of Revenue. Florida Sales and Use Tax
13
Florida Department of Revenue. Out-of-State Purchase Return (Form DR-15MO)