Florida Taxes

Florida has no state personal income tax: it does not tax wages, salaries, tips, investment income or retirement income of individuals. The ban is in the Florida Constitution, not just a statute — Article VII, Section 5(a) says no tax on the income of natural persons who are residents or citizens of Florida may be levied by the state in excess of amounts that may be credited against or deducted from a similar federal or other-state tax, and since there is no such federal credit, no state income tax on individuals is levied. Changing that would take a constitutional amendment approved by voters. Florida does tax corporations and other non-individuals: Section 5(b) caps that tax at 5 percent of net income unless three-fifths of each house of the Legislature approves a higher rate. Florida residents still owe federal income tax, and income earned working in another state can be taxed by that state.

Florida has a permanent annual back-to-school sales tax holiday in its statutes. Under Fla. Stat. 212.08(20), no sales tax is collected on sales made from July 20 through August 20 each year on: clothing, wallets and bags (including backpacks and handbags, but not briefcases or suitcases) priced at $100 or less per item; school supplies priced at $50 or less per item; learning aids and jigsaw puzzles at $30 or less; and personal computers and related accessories at $1,500 or less when bought for noncommercial home or personal use. Separately, several disaster-preparedness items are exempt all year rather than only during a holiday — for example portable generators of 10,000 running watts or less, fire extinguishers and carbon monoxide alarms (Fla. Stat. 212.08(7)). Any other one-time holiday (such as a hunting, fishing and camping or "freedom" holiday) exists only if the Legislature passes it for that year; none appears in the 2026 Florida Statutes, so do not assume one applies.

Florida does not charge sales tax on groceries. Under Fla. Stat. 212.08(1)(a), "food products for human consumption are exempt" — meaning edible commodities generally regarded as food, whether raw, cooked, canned or frozen: cereals and baked goods, meat, fish and seafood, poultry, eggs, fruit and vegetables, frozen dinners, milk and dairy, sugar, spices and salt, natural fruit and vegetable juices, coffee, cocoa and tea (unless sold as a liquid drink). The exemption does not apply (212.08(1)(c)) to food sold as meals, food served at tables or with dishes, food ordinarily sold for immediate consumption on the premises even if taken to go, sandwiches sold ready to eat, food sold inside a place that charges admission, hot prepared food, soft drinks (including canned tea and milk-based drinks), and ice cream and similar frozen treats sold in cones, small cups or pints — those are taxed at the 6% state rate plus any county surtax.