FLORIDA CANNABIS TAX
Florida cannabis sales tax: qualifying medical marijuana is exempt
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Florida exempts marijuana and marijuana delivery devices that a medical marijuana treatment center dispenses to a qualified patient. You charge 6% state sales tax plus your county surtax, up to 2%, on everything else you sell, so 8% at the top.
Florida charges no cannabis excise, no separate weed tax and no adult-use rate. Florida writes the exemption at section 212.08(2)(l) and defines its two terms at section 381.986. Read that subsection strictly, as Florida requires at section 212.08(2)(m).
What a Florida dispensary charges on each item
| ITEM OR SALE | SALES-TAX TREATMENT | BUSINESS CONTROL |
|---|---|---|
| Marijuana dispensed by a treatment center to a qualified patient | Exempt under section 212.08(2)(l) | Verify active registration and the identification card at the register, which the dispensing rule already requires. |
| Marijuana delivery device specified in a physician certification | Exempt under section 212.08(2)(l) | Map only devices named in the certification to the exemption code. |
| Smoking delivery device for medical use | Exempt under section 212.08(2)(l) | Florida lets a patient buy this one outside a treatment center, under section 381.986(14)(b), so an ordinary retailer can sell it exempt. |
| Apparel and other merchandise | Taxable | Florida bars a treatment center from selling other cannabis, hemp or tobacco products, so keep those out of the catalog. |
| Hemp and CBD, sold outside a treatment center | Taxable, unless Florida treats it as food | Florida treats hemp extract as a food product, so you can argue the food exemption for an ingestible marketed as a dietary supplement. You cannot make that argument for a vape, topical or smokable. |
What Florida cannabis sales-tax support covers: SKU mapping, exemption records and filing
SKU MAPPING
We sort each SKU by how Florida taxes it, and we check the catalog against what Florida permits a treatment center to dispense.
EXEMPTION RECORDS AND MIXED BASKETS
We write down why each exempt code applies and tie that reasoning to the product and transaction data. We test the mixed basket first, where a customer buys exempt medical product and taxable merchandise in one transaction.
FILING SUPPORT
We reconcile taxable sales against the county surtax rates on Form DR-15DSS, which Florida updates each November for the following January. We keep the confirmations and adjustment schedules behind the return.
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Florida charges neither state sales tax nor county surtax on qualifying marijuana and delivery devices. Florida ties the surtax to the state tax, so an item outside one is outside both.
Read section 212.08, 2026 edition, before you change a product code.
Check the Florida sales tax on your cultivation purchases
Florida exempts the marijuana you sell. It taxes the nutrients, growing media, packaging, lab supplies and cultivation equipment you buy, and you cannot take those under a resale certificate. Florida has not settled whether a treatment center qualifies for its manufacturing and agricultural exemptions, so send us a year of purchase invoices and we will test yours.
Adult-use legalization in Florida: where it stands
1 · IDENTIFY
- Product + purchaser + date + location
2 · TEST
- Did a treatment center dispense it to a qualified patient?
3 · APPLY
- Yes: Chapter 212 exemption
- No: ordinary taxability analysis
4 · DOCUMENT
- SKU code + receipt + source + filing workpaper
Excellent experience. Responsive, helpful, and very professional. I thought the process went well and that they made everything clear and easy to follow.
Florida cannabis sales tax: qualifying medical marijuana is exempt
Dimov Tax maps the exemption across your catalog, then handles recurring filing. Send that catalog, your store addresses, the last Florida returns you filed and the exemption codes you have set in the point-of-sale system. For cross-state math, use the national cannabis sales tax calculator.