Florida’s Sales and Use Tax
SALES TAX
Each sale, admission, storage, or rental in Florida is taxable, unless the transaction is exempt. Sales tax is added to the price of taxable goods or services and collected from the purchaser at the time of sale.
Florida's general state sales tax rate is 6% with the following exceptions:
Retail sales of new mobile homes - 3%
Amusement machine receipts - 4%
Rental, lease, or license of commercial real property - 5.5%
Electricity - 6.95%
USE TAX
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. For example:
If you buy a taxable item in Florida and did not pay sales tax, you owe use tax.
If you buy an item tax exempt intending to resell it, and then use the item in your business or for personal use, you owe use tax.
If you buy a taxable item outside Florida and bring it into (or have it delivered into) Florida, and you did not pay sales tax on the item, you owe use tax.