Some customers are exempt from paying sales tax under Florida law. Examples include government agencies, some nonprofit organizations, and merchants purchasing goods for resale. Sellers are required to collect a valid exemption or resale certificate from buyers to validate each exempt transaction.
Florida service taxability Some services are taxable in Florida including business services, services to tangible personal property, services to real property, amusement/recreation services, and professional services.
The Florida (FL) state sales tax rate is currently 6%. Depending on city, county, and local tax jurisdictions, the total rate can be as high as 8%.
The sale of a maintenance or service warranty contract, including an extended warranty, covering taxable tangible personal property is subject to sales tax and surtax.
To calculate the correct amount of Florida sales tax, the seller first multiplies $60 by 6% (state sales tax rate) to determine the sales tax on the whole dollar portion of the sale ($60 x 6% = $3.60).
In Florida, air conditioning contractors typically provide services related to real property improvements, which are generally exempt from sales and use tax. However, if the contractor sells tangible personal property, such as an AC unit, as part of the job, the sale of those goods would be subject to sales tax.
Delivery services are typically sold in conjunction with the sale of tangible personal property. Charges for delivery services are generally subject to tax when imposed with the sale of a taxable item.
Florida Sales Tax Rate Range 2025 Cities like Homestead in Miami-Dade County have a sales tax rate of 7%. This includes a state tax rate of 6% and a Miami-Dade discretionary sales surtax or a county tax rate of 1%. Florida's highest sales tax rate is 7.5%, imposed in cities like Grand Ridge and Hosford.
Out-of-state sellers can achieve sales tax nexus in Florida if they have Florida sales that add up to a gross revenue of more than $100,000 in a calendar year. Once businesses meet this Florida nexus threshold, they must register for sales tax and collect Florida sales and use tax on their sales going forward.