FOOD AND GROCERIES
• Most food products for human consumption intended for home consumption, including staples, unprepared foods, canned and packaged foods, and noncarbonated beverages
• Bakery products sold by bakeries without eating facilities
• Water delivered via pipes, conduits, or for irrigation
• Bottled or canned drinking water, including water with added minerals, but not carbonated or flavored water (unless flavored at a treatment facility)
Note: Prepared foods for immediate consumption (like restaurant meals and hot deli foods) and soft drinks are generally taxable.
MEDICAL AND HEALTHCARE
• Prescription drugs and certain medical supplies like bandages, crutches, wheelchairs, and hearing aids
• Hypodermic needles and syringes
• Chemical compounds and test kits for diagnosing or treating human disease
• Common household remedies (excluding cosmetics)
• Artificial eyes and limbs, orthopedic shoes, prescription eyeglasses, dentures, prosthetic and orthopedic appliances dispensed by prescription
• Funerals
• Lithotripters and human organs
• Sales of drugs to or by medical professionals and hospitals for treatment
• Medical products and supplies temporarily or permanently incorporated into a patient or animal by a licensed practitioner (e.g., dental bridges)
• Medical marijuana and delivery devices sold by a medical marijuana treatment center to a qualified patient
DISASTER PREPAREDNESS SUPPLIES
• Certain batteries, smoke detectors, carbon monoxide alarms, and fire extinguishers
• Portable generators of 10,000 watts or less
• Waterproof tarpaulins and sheeting of 1,000 square feet or less
• Ground anchor systems and tie-down kits
• Portable gas or diesel fuel cans with a capacity of 5 gallons or less
OTHER PERMANENT EXEMPTIONS
• Admissions to Florida state parks
• Sales of gold, silver, and platinum bullion (effective August 1, 2025)
• Certain baby and toddler products like diapers, wipes, clothing for ages 5 and younger, breast pumps, and strollers
• Feminine hygiene products
• Residential rentals with a lease for continuous residence longer than six months
• Charges for electricity or steam used to operate manufacturing machinery, pollution control, recycling, maintenance, and monitoring equipment
• Utilities (electricity, natural gas, water) used in qualifying production activities by manufacturers and industrial processors who meet certain consumption requirements
ADDITIONAL DETAILS
• Florida has a yearly Back-to-School Sales Tax Holiday in August when certain clothing, school supplies, learning aids, and personal computers are exempt.
• Most standard clothing and footwear are exempt, but accessories and specialized clothing may be taxable.
• Most services are not taxable, with exceptions for some cleaning, pest control, and labor to real property.
Important Note: Sales tax laws are complex and can change. For the most current information, consult the Florida Department of Revenue’s website or a tax professional.
