The base sales tax rate in Florida is 6%, but this does not universally apply to the whole state of Florida, in fact, there are a variety of different sales tax rates depending on the county you are in. So, the way Florida’s sales tax is calculated is the base rate of 6% Florida sales tax throughout the whole state plus the additional percentage rate each county charges, equals the total Florida sales tax rate you will pay or have to collect from your customers if you are a business.
Any retail, gas station/convenience store, or restaurant-related business you visit in Florida should charge you the prevailing rate of Florida’s sales tax according to the county they are located in, and this also includes accommodations such as hotels and motels and short-term rentals of homes/villas, etc. While paying sales tax is mostly applicable to the sale of products, it does also apply to some service-related businesses such as hotels, taxi and limo services, sale of admissions, and charges for participation in games and amusement activities. If you are unsure whether your business should collect Florida sales tax, you may want to visit the Florida Department of Revenue website.
So, paying Florida’s sales tax as a consumer is a seamless process that you do not need to worry too much about when visiting a restaurant or retail store, booking a hotel, or visiting a theme park. On the other hand, as a business owner or someone looking to start a business in Florida, it is a whole different matter. If you are responsible for collecting sales tax from your customers, you need to know exactly what your responsibilities are, and you need to follow the rules of Florida sales tax collection, making sure you pay the State of Florida each month for the total amount of Florida sales tax you collect. In some instances, this may apply to online businesses, and if you participate in the Amazon FBA program, you may be subject to sales tax collection.
Florida Sales Tax Rate
As mentioned previously, the base rate of sales tax in Florida is 6%, but the average range of Florida sales tax, including the county sales tax rate, is 7.05%. For your convenience, we have included a table (below) that lists the Florida sales tax rate for each county within the state. The table combines the base rate of 6% and the local county rate to give you a total tax rate for each county.
Florida has many different counties, 67 in total. The Florida sales tax rate for most counties is 7%, which means that most counties, when combined with Florida’s sales tax rate, are in the 13% range. Currently, the highest rate of sales tax in Florida is in Hillsborough County with a sales tax rate of 8.5%.
What you will find in the U.S., which is different from some other countries, is that when you see the price of a product such as a t-shirt in a retail store, or food on a menu in a restaurant, is it usually plus state and county sales tax. So, when you checkout your items in a store or request the bill (check) at a restaurant, you will likely pay the price you saw on the label or on the menu + state and county sales tax. This often takes foreigners and those not used to this system by surprise because, in many other countries, the price you see is the price you pay, and the price quoted includes any sales tax or value-added tax (VAT).
Florida Sales Tax
To get a basic understanding of how Florida imposes a state sales and use tax on most products and some services purchased in the state you can make a quick calculation of the amount of Florida sales tax you will pay based on the product price and sales tax rate charged within the county you are purchasing from.
There is specific terminology surrounding whether, as a business, you need to collect Florida sales tax. This is called “Sales Tax Nexus.” It basically means, does your business have a “significant presence” in the state. Any one of the following criteria is considered by the state of Florida as qualifying a seller to have sales tax nexus:
- An office or other place of business in Florida
- An employee that works within the state of Florida
- Independent contractors or representatives (usually paid on 1099) that conduct sales or other activities in Florida
- If you own, rent, or lease real property or tangible personal property in Florida
- If you rent property out on a short-term basis
- If you deliver goods to Florida customers using your company-owned or leased truck
- If you sell taxable items at retail or manufacture goods for sale at retail
- If you import goods from any state or a foreign country, for sale at retail or for use in the business or for pleasure
- If you assemble, install, service, or repair products in Florida
- If you repair or alter tangible personal property
- If you provide taxable services such as investigative and crime protection services, interior commercial cleaning services, or commercial pest control services (as an example)
To learn exactly what the Florida Department of Revenue determines to be sales tax nexus in Florida, head over to their website and see what businesses this applies to and what you are expected to collect from your customers.
Sales Tax in Florida by County
The table below lists the 67 Florida counties that charge sales tax within the state. Florida’s sales tax is based on the base rate plus the county rate and any other special exceptions, so the rates below are indicative of the total Florida sales tax you will pay or have to collect from your customers.
So, if you are paying Orange County (Orlando) sales tax, the rate would be 7%. A $100 product/purchase would cost you $107 in total.
| Florida Sales Tax Rates by County | Total Florida Sales Tax Rate | Florida State Sales Tax Rate |
|---|---|---|
| Alachua County Sales Tax | 7% | 6% |
| Baker County Sales Tax | 7% | 6% |
| Bay County Sales Tax | 7% | 6% |
| Bradford County Sales Tax | 7% | 6% |
| Brevard County Sales Tax | 7% | 6% |
| Broward County Sales Tax | 7% | 6% |
| Calhoun County Sales Tax | 7.5% | 6% |
| Charlotte County Sales Tax | 7% | 6% |
| Citrus County Sales Tax | 6% | 6% |
| Clay County Sales Tax | 7% | 6% |
| Collier County Sales Tax | 7% | 6% |
| Columbia County Sales Tax | 7% | 6% |
| Desoto County Sales Tax | 7.5% | 6% |
| Dixie County Sales Tax | 7% | 6% |
| Duval County Sales Tax | 7% | 6% |
| Escambia County Sales Tax | 7.5% | 6% |
| Flagler County Sales Tax | 7% | 6% |
| Franklin County Sales Tax | 7% | 6% |
| Gadsden County Sales Tax | 7.5% | 6% |
| Gilchrist County Sales Tax | 7% | 6% |
| Glades County Sales Tax | 7% | 6% |
| Gulf County Sales Tax | 7% | 6% |
| Hamilton County Sales Tax | 7% | 6% |
| Hardee County Sales Tax | 7% | 6% |
| Hendry County Sales Tax | 7% | 6% |
| Hernando County Sales Tax | 6.5% | 6% |
| Highlands County Sales Tax | 7.5% | 6% |
| Hillsborough County Sales Tax | 8.5% | 6% |
| Holmes County Sales Tax | 7% | 6% |
| Indian River County Sales Tax | 7% | 6% |
| Jackson County Sales Tax | 7.5% | 6% |
| Jefferson County Sales Tax | 7% | 6% |
| Lafayette County Sales Tax | 7% | 6% |
| Lake County Sales Tax | 7% | 6% |
| Lee County Sales Tax | 6.5% | 6% |
| Leon County Sales Tax | 7.5% | 6% |
| Levy County Sales Tax | 7% | 6% |
| Liberty County Sales Tax | 8% | 6% |
| Madison County Sales Tax | 7.5% | 6% |
| Manatee County Sales Tax | 7% | 6% |
| Marion County Sales Tax | 7% | 6% |
| Martin County Sales Tax | 6.5% | 6% |
| Miami-Dade County Sales Tax | 7% | 6% |
| Monroe County Sales Tax | 7.5% | 6% |
| Nassau County Sales Tax | 7% | 6% |
| Okaloosa County Sales Tax | 7% | 6% |
| Okeechobee County Sales Tax | 7% | 6% |
| Orange County Sales Tax | 7% | 6% |
| Osceola County Sales Tax | 7.5% | 6% |
| Palm Beach County Sales Tax | 7% | 6% |
| Pasco County Sales Tax | 7% | 6% |
| Pinellas County Sales Tax | 7% | 6% |
| Polk County Sales Tax | 7% | 6% |
| Putnam County Sales Tax | 7% | 6% |
| Santa Rosa County Sales Tax | 7.5% | 6% |
| Sarasota County Sales Tax | 7% | 6% |
| Seminole County Sales Tax | 7% | 6% |
| St Johns County Sales Tax | 6.5% | 6% |
| St Lucie County Sales Tax | 7% | 6% |
| Sumter County Sales Tax | 7% | 6% |
| Suwannee County Sales Tax | 7% | 6% |
| Taylor County Sales Tax | 7% | 6% |
| Union County Sales Tax | 7% | 6% |
| Volusia County Sales Tax | 6.5% | 6% |
| Wakulla County Sales Tax | 7% | 6% |
| Walton County Sales Tax | 7% | 6% |
| Washington County Sales Tax | 7.5% | 6% |
Florida Tax Center Contact Details
Most communication with the FL Dept of revenue can be conducted via telephone or through their website. Here are the main contact methods:
Florida Department of Revenue Mailing Address for Tax Payments
Florida Department of Revenue
5050 W Tennessee St
Tallahassee, FL 32399-0100
Telephone: +1 850-488-6800
Website: https://floridarevenue.com/taxes/Pages/gta_contact.aspx
Some online services are available 24/7 on the website, while other inquiries must be made by phone or through their online messaging system. To find out what services are available online and via telephone, visit the link above for more details.
