The Florida (FL) state sales tax rate is currently 6%, ranking 16th-highest in the U.S. Depending on local municipalities, the total tax rate can be as high as 8%. The average local rate is 0.8%. The average combined tax rate is 6.8%, ranking 28th in the US.
Many Florida counties have a discretionary sales surtax (county tax) that applies to most transactions subject to the sales or use tax.
Local taxes apply to both intra-state and inter-state transactions.
Use tax is due for internet or other out-of-state purchases, even if no tax was charged at the time of purchase. Florida residents are required to report these sales and pay the use tax on them personally.
In Florida, food packaged or prepared for human consumption, prescription drugs as well as medical supplies sold by prescription, power equipment and farm supplies used in crop or livestock production, fuel and equipment used in the generation of electrical power, and natural gas are exempt from the sales tax.
Sales tax on shipping in Florida is tricky. Most of the time, it's taxable. Florida Administrative Code states transportation charge is not subject to tax when the charge is separately stated on an invoice or bill of sale and the charge can be avoided by a decision or action solely on the part of the purchaser. In other words, shipping is not taxable only when the consumer has the option to pick up the goods from store. So shipping in Florida is taxable for online purchase.