Florida taxes apparel at the standard rate, layers on county surtaxes, provides permanent exemptions for specific items, and periodically suspends tax through sales tax holidays. In 2023, Florida ranked sixth nationally in the value of imported fashion products, including clothing. If your business sells clothing in Florida or ships it there, tax treatment affects pricing, checkout, compliance, and reporting.

Below, we’ll explain what Florida’s sales tax on clothing is, how it works in business operations, and how to ensure your business stays compliant.

What’s in this article?

• What is Florida’s sales tax on clothing?
  
• How does Florida’s sales tax law define taxable clothing and related items?
  
• How do local discretionary sales surtaxes apply to clothing purchases in Florida?
  
• What exemptions or tax-free periods affect clothing sales in Florida?
  
• How does Florida’s clothing sales tax differ from that of other states?
  
• What compliance requirements do retailers face when collecting Florida sales tax on clothing?
  
• How can businesses calculate, collect, and remit Florida sales tax on clothing?
  
• How Stripe Tax can help
  

What is Florida’s sales tax on clothing?

Florida typically treats clothing like any tangible personal property. Most apparel and footwear are subject to the state’s standard 6% sales tax, and there is no blanket exemption for everyday wear, no permanent price thresholds, and no distinction between “essential” and “nonessential” apparel in the statute.

How does Florida’s sales tax law define taxable clothing and related items?

If something is designed to be worn on the body, it’s usually taxable. But there are exceptions for certain items.

Here’s how categories are taxed:

• Everyday apparel: Shirts, pants, dresses, skirts, coats, underwear, socks, and standard footwear are all taxable as clothing.

• Footwear: All types of shoes are included, regardless of style, function, or price point.

• Accessories: Watches, jewelry, handbags, wallets, watch bands, and umbrellas aren’t classified as clothing. They’re taxable, but they don’t qualify for clothing-specific exemptions or holidays.

• Sports and protective equipment: Helmets, pads, skates, and similar gear designed exclusively for organized sports are considered taxable clothing or accessories.

• Medical and orthopedic items: Braces, supports, and similar wearables are exempt if they’re medically necessary or prescribed. Their tax status depends on medical use, not wearability.

• Religious apparel: Certain clerical garments and vestments are tax-exempt, typically those tied to documented religious or nonprofit purposes.

How do local discretionary sales surtaxes apply to clothing purchases in Florida?

In addition to the state’s 6% sales tax, Florida counties usually impose a discretionary sales surtax. If you’re a clothing seller, this is often where compliance errors can occur.

Here’s what you should know:

• State and local rates: Clothing is subject to the 6% state tax, plus any applicable county surtax.

• County-level variation: Local surtax rates typically are 0.5%–1.5%, though a few counties impose no surtax.

• Destination-based sourcing for deliveries: The surtax rate is based on the destination county for shipped and delivered orders. Shipping a shirt across county lines means applying the customer’s county rate, not the seller’s.

• In-store transactions: For brick-and-mortar sales, the store’s physical location determines the surtax—regardless of the customer’s residence.

• The $5,000 surtax cap: County surtax applies to the first $5,000 of the sales price of a single item. Any amount above that is taxed at 6% but exempt from the local surtax. Though most types of apparel fall below the cap, luxury garments, specialty uniforms, or high-value single items can exceed it. Misapplying the cap can lead to overcollection.

• Rate accuracy: Florida publishes updated surtax rate tables and offers address-based lookup tools. Using outdated rates is a common source of audit issues.

What exemptions or tax-free periods affect clothing sales in Florida?

Florida taxes clothing by default but grants a mix of permanent exemptions and temporary tax holidays. Retailers must apply these exemptions accurately whenever applicable.

Exemptions are shaped by:

• Young children’s clothing: Clothing and footwear intended for children 5 and younger are exempt year-round. Eligibility is based on size or intended age, not the customer.

• Diapers and baby essentials: Children’s diapers are permanently exempt, along with a specific list of baby products including cribs and strollers. These aren’t clothing but often appear in the same retail systems.

• Sales tax holidays: Florida typically offers one or more annual tax-free periods for qualifying clothing and footwear priced at or below a set per-item threshold. Participation is mandatory for retailers. Jewelry, watches, and specialized sports equipment don’t qualify for these holidays. The state publishes a detailed eligibility list each year.

• Strict price thresholds: If an item exceeds the price cap during a tax holiday, the entire item is taxable. Partial exemptions don’t apply.

• Timing rules: Eligibility depends on when the sale occurs, not when the payment is made or the item is ordered. Florida issues detailed guidance on shipping delays, rain checks, and special orders.

• Other temporary tax holidays: Florida occasionally enacts additional tax holidays for disaster preparedness or recreational activities, which might include limited categories of apparel and footwear.

How does Florida’s clothing sales tax differ from that of other states?

Many other states treat clothing as a basic necessity rather than a routine taxable purchase. Florida’s approach is unique in these ways:

• No general clothing exemption: States such as New Jersey, Pennsylvania, and Minnesota exempt most everyday clothing from tax; Florida doesn’t.

• No permanent price thresholds: Some states, such as Massachusetts, exempt clothing priced below a certain per-item threshold. Florida uses price limits only during temporary tax holidays.

• Uniform taxation of apparel: Florida applies the same tax rules to basic garments and high-end fashion alike—as long as they fall within the same categories. Differences might occur during tax holidays, when more expensive items exceed the tax-exempt cap.

• Reliance on tax holidays: Rather than offer permanent relief, Florida leans on short-term sales tax holidays with narrow definitions and strict timing.

• Local surtax complexity: Florida’s county-level surtaxes introduce variability that isn’t found in many states with exemptions for clothing.

What compliance requirements do retailers face when collecting Florida sales tax on clothing?

From Florida’s perspective, compliance matters more than the sales channel or business model. Retailers are expected to register, collect, file, and remit correctly every time.

Note these factors:

• Sales tax registration: Businesses with physical presence or sufficient economic activity in Florida must register with the Department of Revenue before they collect tax.

• Economic nexus standard: Remote sellers typically must register once they make more than $100,000 in annual taxable sales in the state. Florida doesn’t use a transaction count threshold.

• Marketplace rules: Sales made through a marketplace facilitator are excluded from the seller’s nexus calculation if the marketplace collects and remits the tax.

• Tax collection: Retailers must charge the 6% state tax plus the correct county surtax at the time of sale and show it clearly to the customer.

• Filing frequency: Many sellers file monthly, though lower-volume businesses might file quarterly or annually. The state can change the filing frequency as a business’s sales grow.

• Deadlines: Returns and payments are due on the 1st day of the month following the reporting period and are considered late after the 20th.

• Electronic filing: Businesses that paid $5,000 or more in Florida sales tax during the prior fiscal year must file and pay electronically.

• Exemption records: Retailers must retain documentation for exempt transactions, including resale certificates, nonprofit exemption certificates, and tax holiday eligibility documentation.

• Record retention: Florida requires businesses to keep sales and tax records for at least three years and to reconcile them cleanly with filed returns.

How can businesses calculate, collect, and remit Florida sales tax on clothing?

Florida’s clothing tax rules are straightforward when they’re embedded in your systems rather than handled manually. Accuracy depends on automation, consistent product classification, and up-to-date rates.

Here’s how your business can manage Florida sales tax:

• Automated tax calculation: Tax software can automatically apply Florida’s state rate, county surtaxes, and destination-based sourcing. That can minimize human error.

• Product-level tax logic: Systems should clearly distinguish taxable apparel from permanently exempt items such as infant clothing and medical wearables.

• Preconfigured tax holidays: Sales tax holidays should be scheduled in your system so eligible items stop charging tax automatically during the correct dates.

• Ongoing rate updates: County surtax rates and exemption rules are subject to change. Automated updates ensure your business follows up-to-date tables.

• Integrated reporting: Linking tax calculation to transaction data can simplify return preparation and decrease reconciliation issues.

• Filing and payment support: Some platforms assist with return preparation or generate filing-ready reports as sales volume increases.

How Stripe Tax can help

Stripe Tax reduces the complexity of tax compliance so you can focus on growing your business. Stripe Tax helps you monitor your obligations and alerts you when you exceed a sales tax registration threshold based on your Stripe transactions. In addition, it automatically calculates and collects sales tax, value-added tax (VAT), and goods and services tax (GST) on both physical and digital goods and services—in all US states and in more than 100 countries.

Start collecting taxes globally by adding a single line of code to your existing integration, clicking a button in the Dashboard, or using our powerful application programming interface (API).

Stripe Tax can help you:

• Understand where to register and collect taxes: See where you need to collect taxes based on your Stripe transactions. After you register, switch on tax collection in a new state or country in seconds. You can start collecting taxes by adding one line of code to your existing Stripe integration or add tax collection with the click of a button in the Stripe Dashboard.

• Register to pay tax: Let Stripe manage your global tax registrations and benefit from a simplified process that prefills application details—saving you time and simplifying compliance with local regulations.

• Automatically collect tax: Stripe Tax calculates and collects the right amount of tax owed, no matter what or where you sell. It supports hundreds of products and services and is up-to-date on tax rules and rate changes.

• Simplify filing: Stripe Tax seamlessly integrates with filing partners, so your global filings are accurate and timely. Let our partners manage your filings so you can focus on growing your business.

Learn more about Stripe Tax, or get started today.