Florida Sales Tax Exemptions
Florida imposes a 6% state sales tax with county surtaxes of 0.5-1.5%. Understanding sales tax exemptions is essential for Florida businesses, property owners, and consumers.
Major Exemptions
- Groceries: Most food items (not prepared food or restaurant meals)
- Prescription drugs: Medications and medical devices
- Residential rent: Exempt (commercial rent taxed at 2%)
- Most services: Florida primarily taxes goods, not services
- Agricultural supplies: Equipment and inputs for bona fide farms
- Nonprofit purchases: Items for tax-exempt organizations
Commercial Rent Tax
- Rate: 2% on commercial lease payments
- Applies to: Office, retail, warehouse, and parking rentals
- Collection: Landlord collects; tenant is ultimately liable
- Includes: Base rent, CAM charges, and most lease payments
Tax Holidays
Florida periodically offers tax-free periods for back-to-school supplies, hurricane preparedness items, and recreational equipment.
Related Terms
- Contract — Lease agreements with tax provisions
- Estate for Years — Commercial leasehold taxation
- Equity — Tax impact on business value
Barnes Walker Business Law
Barnes Walker's attorneys advise Florida businesses on sales tax compliance, exemptions, and commercial lease tax obligations. Request a legal inquiry for assistance.
Reviewed by the attorneys at Barnes Walker, Goethe, Shea & Robinson, PLLC