Florida's sales tax has two layers: a statewide 6% and a county surtax that depends on where the item is delivered. The surtax is capped by dollar amount, so the total on an expensive purchase is only slightly above the plain 6%.
This guide sets out the state rate, how the 2026 county surtax rates are distributed, how the $5,000 cap works with a worked example, the main exemptions and use tax, and the 2026 changes, using the Department of Revenue's pages and form DR-15DSS and Florida Statutes chapter 212, all read on 2 November 2026.
Florida's statute sets the general sales tax at 6 percent of the sales price of each item of tangible personal property sold at retail in the state. The Department of Revenue lists a few exceptions to the general rate: retail sales of new mobile homes are taxed at 3% and amusement machine receipts at 4%.
The 6% is the statewide part. Most Florida counties add a discretionary sales surtax on top, so the rate you pay at the register depends on the county where the item is delivered.
The Department says many counties have a discretionary sales surtax (county tax) that applies to most transactions subject to the sales or use tax, and that it applies to a taxable item delivered into a county imposing one. If an item is delivered in a county that has no surtax, no surtax applies. The Department publishes the county rates each year in Form DR-15DSS, updated in November. We counted the 2026 edition (revision 11/25):
| Total county surtax rate (2026) | Number of counties | Combined with the 6% state rate |
|---|---|---|
| None | 2 (Citrus and Collier) | 6% |
| 0.5% | 7 | 6.5% |
| 1% | 35 | 7% |
| 1.5% | 22 | 7.5% |
| 2% | 1 (Hamilton) | 8% |
The counts and the combined rates are our tally of the 67 rows in the Department's DR-15DSS table, not an official summary, and they show the base case for one item. We do not reproduce the county-by-county table because it changes: the Department's form lists each county's total rate, and a county with more than one surtax is shaded in gray. Look up your county in the current form before relying on a rate. Surtax rates and changes can only start on January 1 and end on December 31.
The $5,000 cap. The statute says the sales amount above $5,000 on any item of tangible personal property is not subject to the surtax. The Department describes this as applying to certain transactions: only the first $5,000 of a taxable sale or purchase is subject to the surtax. The 6% state tax has no such cap.
Vehicles and mobile homes. The sale of a vehicle or mobile home that must be registered is treated as occurring in the county of the purchaser's residence address on the registration or title, so that county's surtax applies. See our guide to Florida vehicle sales tax for how that works on a car purchase.
Our arithmetic, assuming a single taxable item and a county whose total surtax is the rate shown (not an official calculation):
| Item price | State tax (6%) | County surtax | Total tax | Effective rate |
|---|---|---|---|---|
| $1,000, county surtax 1% | $60.00 | $10.00 (1% of $1,000) | $70.00 | 7.00% |
| $10,000, no county surtax | $600.00 | $0.00 | $600.00 | 6.00% |
| $10,000, county surtax 1% | $600.00 | $50.00 (1% of $5,000) | $650.00 | 6.50% |
| $10,000, county surtax 2% | $600.00 | $100.00 (2% of $5,000) | $700.00 | 7.00% |
The surtax on the $10,000 item is the same as on a $5,000 item, so the bigger the item, the closer the total comes to the plain 6%.
The Department states that each sale, admission, storage, or rental in Florida is taxable unless the transaction is exempt. The main exemptions in Florida Statutes section 212.08 that shoppers meet:
This is a summary of the main exemptions only, not a full list: check the statute or the Department before relying on an exemption for a specific item.
Under the 2026 statute, the tax may not be collected on sales made from July 20 through August 20 on these items:
| Item | Price limit |
|---|---|
| Clothing, wallets or bags (excluding briefcases, suitcases and garment bags) | $100 or less per item |
| School supplies | $50 or less per item |
| Learning aids and jigsaw puzzles | $30 or less |
| Personal computers and related accessories for noncommercial home or personal use | $1,500 or less |
The exemptions do not apply to sales within a theme park or entertainment complex, a public lodging establishment or an airport. The dates and limits above come from section 212.08 as published on the Legislature's site in November 2026.
Use tax is due on the use or consumption of taxable goods or services when sales tax was not paid at the time of purchase. The Department gives three examples: you buy a taxable item in Florida and did not pay sales tax; you buy an item tax exempt intending to resell it and then use it in your business or for personal use; or you buy a taxable item outside Florida and bring it into Florida, or have it delivered into Florida, without paying sales tax on it. Under the surtax law, if property is delivered outside the surtax county but brought into the county within six months, the owner must pay the surtax as a use tax.
This part is for business owners. Sales tax returns and payments are due on the 1st of the month after the reporting period and are late after the 20th. The Department says that when you file electronically and pay on time, you may take a collection allowance of 2.5% of the first $1,200 of tax due, not more than $30 for each reporting location. The Department lists selling into Florida as an out-of-state business with total sales over $100,000 in the prior calendar year among the activities that require registration with the Department.
The 2026 table shows Brevard County's two 0.5% surtaxes both ending December 31, 2026, so check the 2027 edition of DR-15DSS, which the Department updates each November, for any county on your route.
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