Florida Sales Tax: Rates, Calculator, Who Pays
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Florida is one of the nine states with no income tax. But the state does levy sales tax, so if you’re making a purchase in Florida, you’ll probably see sales tax applied to your final bill. Here's what else you can expect.
Florida state sales tax rate
The general state sales tax rate in Florida is 6%, with some exceptions. The exceptions are the tax on the retail sale of mobile homes (3%), the tax on amusement machine receipts (4%) and the tax on electricity (6.95%). The sales tax for renting, leasing or licensing commercial real estate is 5.5%.
There is also a discretionary sales surtax, or county tax, that can also be applied to taxable items and services. Depending on the type of transaction, the first $5,000 is subject to the discretionary sales surtax.
Calculate Florida state sales tax
Who pays FL sales tax?
The buyer pays Florida sales tax during the sale.
Let's say you buy a $20 T-shirt in Clearwater while on vacation. Clearwater is in Pinellas County, which has a county tax. This means you'll see a 6% state sales tax and a 1% county surtax on that $20, for a total price of $21.40. If you purchased a taxable good or service (either outside or inside of Florida) but didn’t pay sales tax during the purchase, you’ll owe Florida use tax instead. You can pay use tax on the Florida Department of Revenue website.
» MORE: Learn about other Florida state taxes
What items are subject to Florida sales tax?
A lot of items are subject to sales tax in Florida. The state's Revenue Department has the full list, but here are a few common taxable items:
Taxable items sold at retail.
Repairs of tangible items.
Admission to amusement parks, sporting events and other places of recreation.
Hotels, motels, beach houses and other temporary lodging.
Who is exempt from Florida sales tax?
Government bodies, such as states, counties and school districts are exempt from Florida sales tax.
Who collects Florida sales tax?
Businesses collect Florida sales tax during each transaction and then send the money to the state.
If you want to start a business in Florida, you’ll need to research whether your business is subject to sales tax, and if so, register to collect it. Business owners might also be subject to Florida use tax.
» Ready to be your own boss? Read our step-by-step guide to starting a business
Florida sales tax holidays
There are sales tax holidays in Florida. Each tax holiday is dedicated to a specific purpose, with related items — most up to a certain dollar amount — exempt from sales tax. It applies only to the purchase of qualifying items, and not the rental or repair of those items.
Can you deduct Florida sales tax?
It’s possible to deduct sales tax, but it can be complicated. On federal tax returns, those who itemize can take the SALT deduction, which allows for the write-off of up to $10,000 of state or local sales tax paid during that year.
This is something to consider for those who live in a state with high sales tax and make a lot of purchases of taxable goods and services during the year. But itemizing might not grant you the biggest tax refund, so working with a tax professional, such as a CPA, or using quality tax software can help you decide if it’s worth deducting your Florida sales tax.
» Ready to file? See our picks for tax software
