Florida Sales Tax Rate: 6% State + Up to 2% County Surtax

Anyone who has looked at a receipt in Florida knows the sales tax rate isn’t always the same. That’s because the state’s 6% base rate is just the start—counties can add their own surtax, and this guide breaks down the layered system, the new permanent exemptions, and how to calculate what you’ll actually pay at the register.

Florida state sales tax rate: 6% · Range of combined rates: 6% to 8% · Average combined rate: 7.02% · Maximum local surtax: 2% · Electricity tax rate: 6.95%

Six key data points capture the structure of Florida’s sales tax system.

Is Florida sales tax 6 or 7 percent?

What is the base state rate?

• The Florida Department of Revenue (official tax rate page) confirms the general state sales tax rate is 6% on most retail sales of tangible personal property, admissions, and transient lodgings.
• This rate is codified in the state’s tax framework and applies uniformly across all 67 counties as the baseline.

Why do some people say 7%?

• Because 65 of Florida’s 67 counties levy a discretionary sales surtax on top of the state rate. This surtax, authorized by Florida Statutes §212.055 (2025), ranges from 0.5% to 2.0%.
• When you add the county surtax to the 6% state rate, the combined rate naturally falls into the 7% range for many locations.

The implication: a 1% or 2% surtax adds up quickly on big-ticket items, making it worth checking the county rate before a major purchase.

What is the sales tax in each county in Florida?

Which counties have the highest combined rate?

• According to the Kintsugi Florida Sales Tax Guide (2025), Gadsden County and Leon County each apply a 1.5% county-level surtax, bringing their combined rate to 7.5%.
• Alachua County also has a 7.5% total sales tax rate, while Broward County and Miami-Dade County sit at 7%.
• Counties such as Lee, Martin, and Orange impose a 0.5% surtax, resulting in a combined rate of 6.5%.
• Citrus County has no discretionary county surtax, so the combined rate is equal to the base 6% state rate.

How do I find the rate for my specific address?

• The Florida Department of Revenue (DR-15DSS form) publishes an annual Discretionary Sales Surtax Information document that lists every county’s current rate and effective dates.
• The Florida Office of Economic & Demographic Research (2025 county surtax table) provides a detailed breakdown of current rates and unutilized surtax capacity for each county.

The pattern: county surtaxes create a patchwork of rates across the state, making it essential to check the exact location of a purchase. The difference between a 6% and a 7.5% rate on a $30,000 car is $450.

How much is sales tax on a $20,000 car in Florida?

How is the tax calculated on a vehicle purchase?

1. Start with the full purchase price. For a $20,000 car, the state sales tax is 6% of $20,000, which equals $1,200. This is based on the Florida Office of Economic & Demographic Research (2025 Tax Handbook) confirmed rate.
2. Add the county surtax. If you live in a county with a 1% surtax (like Dixie or Nassau), that adds another $200, bringing the total tax to $1,400.
3. Apply the $5,000 surtax cap. The Florida Senate bill analysis (SB 1664, 2025) states that the discretionary sales surtax applies only to the first $5,000 of the sales price of any single item of tangible personal property. This means the county surtax is capped at $5,000 * surtax rate.

Are there any exemptions or reductions for cars?

• There is no trade-in deduction in Florida. Unlike some states, you cannot deduct the value of your trade-in from the taxable amount.
• Private-party vehicle sales are also subject to the same sales tax rate. The tax is due when you register the vehicle at the county tax collector’s office.

The reality: on a $20,000 car, you are looking at a minimum of $1,200 in state tax, plus whatever county surtax applies. The average combined rate of 7.02% would mean a total tax bill of $1,404.

What isn’t taxed in Florida?

What are the permanent tax exemptions effective August 2025?

• Starting in August 2025, Florida will make several sales tax exemptions permanent. According to the Florida House Bill Analysis (HB 7031, 2025), these include diapers and feminine hygiene products.
• These items were previously subject to temporary tax holidays, but the move to permanent exemptions marks a significant shift in policy.

What items are permanently tax-free in Florida?

• Groceries: Food products for human consumption are generally exempt from state sales tax per Florida Statutes §212.08 (2024).
• Prescription drugs: Medicines dispensed according to an individual prescription are exempt.
• Medical devices: Some medical supplies and equipment are exempt.
• Marijuana: Medical marijuana and marijuana delivery devices are exempt from taxes under Chapter 212.

The trade-off: while many necessities are exempt, the list is specific. Many everyday items like clothing, electronics, and household goods remain fully taxable.

Do tourists pay sales tax in Florida?

Are hotels and rentals taxed differently?

• Tourists pay the same state sales tax rate as residents. There is no special exemption or refund for visitors.
• In addition to the 6% state sales tax and county surtax, hotels and short-term rentals are subject to a separate “tourist development tax” (also known as a “bed tax”) that varies by county, typically ranging from 4% to 6%.

Is there a tourist tax?

• Yes, but it is not a refundable tax. The combined tax burden on a hotel room in a major city like Miami or Orlando can easily exceed 13% when you layer the state rate, county surtax, and tourist development tax.
• According to the TaxCloud Florida Sales Tax Guide (2025), combined rates generally range from 6% to 8% for general goods, but lodging carries additional assessments.

Why this matters: Florida’s tax structure relies heavily on consumption, making tourists a significant source of revenue without a dedicated tourist tax refund system. The effective tax rate for visitors is higher than for residents due to the additional lodging taxes.

How to avoid Florida sales tax on new cars?

Can you buy a car out of state to avoid tax?

• No. If you register the vehicle in Florida, you must pay Florida’s use tax, which is the same rate as the sales tax. The Florida Department of Revenue (use tax requirements) requires residents to pay the 6% state rate plus any applicable county surtax on vehicles purchased out of state.

Are there legal exemptions?

• There are no legal exemptions for standard vehicle purchases. The only exceptions are for specific use cases, such as vehicles purchased by out-of-state military personnel or vehicles used exclusively for commercial farm purposes.
• There is no deduction for trade-in value in Florida, meaning the tax is calculated on the full purchase price.

The catch: out-of-state purchases defer the tax, but the obligation remains. Floridians who try to avoid the tax by buying elsewhere will eventually face the bill when they register the car.

Is Florida a heavily taxed state?

How does Florida’s sales tax compare to other states?

• Florida’s 6% state sales tax rate is below the national average of about 7.4%. However, the average combined rate of 7.02% brings Florida closer to the middle of the pack.
• The Tax Foundation (Florida Tax Profile) ranks Florida’s combined state and local sales tax rate as the 26th highest in the country.

What about income tax?

• Florida has no state income tax, which is a major draw for residents and businesses. This is enshrined in the state constitution.
• The state does have a corporate income tax rate of 5.5%, which applies to corporations doing business in Florida.

The verdict: Florida’s tax burden is low for high earners (no income tax) but can be regressive for low-income households due to the broad sales tax base and the fact that necessities like clothing are taxed.

What this means: The combination of no income tax and moderate sales tax makes Florida’s overall tax burden relatively low for most residents, but the structure can be regressive for lower-income households.

Timeline of Florida Sales Tax Changes

The timeline shows the shift from temporary holidays to permanent exemptions, reflecting a gradual but targeted policy change.

Confirmed Facts vs. What’s Unclear

The distinction between confirmed facts and unclear items helps readers evaluate the reliability of the information.

Expert Perspectives on Florida Sales Tax

“Florida’s general state sales tax rate is 6%, with certain specified exceptions.”

– Florida Department of Revenue (official rate statement)

“Florida’s combined state and local sales tax rate ranks near the middle of the country, but the absence of a state income tax makes the overall tax burden highly competitive for businesses and high-income individuals.”

– Tax Foundation (nonpartisan tax policy research)

“The discretionary sales surtax applies only to the first $5,000 of the sales price for any single item of tangible personal property, which is a critical detail for businesses calculating tax on high-value items.”

– Florida Senate Bill Analysis (SB 1664, 2025)

For shoppers, the implication is clear: always check the combined rate of the county you’re shopping in, or risk a surprise at the register. For the state, the move toward permanent exemptions on necessities signals a gradual, targeted shift in tax policy, but one that still leaves Florida’s consumption-based revenue model largely intact.

Related reading

• Federal Income Tax Rates 2025
• Overtime Tax: How It Works and How to Calculate It