In Florida, almost all monetary transactions for goods or services are subject to the general sales tax rate of 6 percent. The list of items exempt from this tax is long and complex, and certain items may be exempt from sales tax based not only on the product being purchased but also on who is doing the purchasing--a school or church, for example, may not pay the same tax that a residential homeowner pays.
Food products purchased at a grocery store, supermarket or convenience store are exempt from Florida's sales tax; this includes hot food prepared at the store. When purchased anywhere else--at a restaurant or bakery, for example -- food products are subject to sales tax. Food prepared off the seller's property is also exempt when it is offered in its original container or cut into smaller portions.
When purchased in times of need, after someone's death, funeral services and burial-related products like monuments and caskets are exempt from sales tax in Florida. Pre-need purchases, which occur when people arrange and pay for their own funeral, are also exempt. This exemption goes beyond the death of human beings and applies to transactions related to the burial of pets as well.
Gift Cards and Certificates
Purchasing a gift certificate or gift card requires no payment of sales tax--a $50 gift certificate will cost the customer $50, with no additional charges for tax. All purchases made with those cards and certificates, however, are subject to sales tax and the store will deduct the tax amount from the value of the certificate.