Florida’s sales tax looks simple — 6% statewide — until you add the county discretionary surtax and the rule that caps that surtax at the first $5,000 of a single item. Get either wrong and your total is off. This calculator applies the state rate, your county’s surtax, and the cap correctly, in both directions: add tax to a price, or back the tax out of a receipt total.
Interactive
Florida sales tax, itemized
Hillsborough County · 7.500% effective
- Subtotal (before tax)
- $100.00
- State sales tax (6%)
- $6.00
- County surtax (1.5%)
- $1.50
- Total tax
- $7.50
The 6% state rate and the $5,000 single-item surtax cap are exact Florida law. County surtax rates are approximate for 2026 and re-set annually (FL DOR DR-15DSS) — verify your county. Certain categories (electricity, commercial rent, mobile homes, admissions) use different state rates and are not modeled here.
State 6%, plus a county surtax
Every taxable sale in Florida carries the 6% state rate. Individual counties then levy a discretionary surtax — earmarked for schools, transportation, indigent health care, or general infrastructure — that stacks on top. The combined rate is what you see on a receipt.
| County | State rate | County surtax | Combined rate |
|---|---|---|---|
| Collier (Naples) | 6.0% | 0.0% | 6.0% |
| Orange (Orlando) | 6.0% | 0.5% | 6.5% |
| Lee (Fort Myers) | 6.0% | 0.5% | 6.5% |
| Miami-Dade | 6.0% | 1.0% | 7.0% |
| Broward | 6.0% | 1.0% | 7.0% |
| Pinellas | 6.0% | 1.0% | 7.0% |
| Hillsborough (Tampa) | 6.0% | 1.5% | 7.5% |
| Duval (Jacksonville) | 6.0% | 1.5% | 7.5% |
The $5,000 single-item cap, in dollars
The surtax applies only to the first $5,000 of a single item of tangible personal property. This matters most on big-ticket purchases — cars, boats, furniture sets, appliances. The state 6% still applies to the entire price; only the surtax is capped.
| Line | Base | Rate | Tax |
|---|---|---|---|
| State sales tax | $30,000 | 6.0% | $1,800.00 |
| County surtax (capped) | $5,000 | 1.0% | $50.00 |
| Total tax | — | ≈6.17% | $1,850.00 |
What Florida doesn’t tax at 6%
- Groceries and medicine. Unprepared food, prescription drugs, and many over-the-counter medicines are fully exempt.
- Electricity. Taxed at a higher 6.95% state rate, not 6%.
- Commercial real-property rent. After 2024 legislation, the state rate on commercial leases was reduced below 6% — check the current rate for business leases.
- New mobile homes (3%) and amusement machine receipts (4%). Separate reduced state rates apply.
- Sales-tax holidays. Florida runs periodic holidays (back-to-school, disaster preparedness, tools) that suspend tax on qualifying items — watch the news for dates.