A tax is a charge or levy of money made by a governmental entity (state, local, or federal) against a taxpayer—usually a U.S. citizen or a person living or working in the United States. There are many kinds of taxes, including income tax, capital-gains tax, property tax, franchise tax, gift tax, ad valorem tax, sales tax, use tax, inheritance tax, and estate tax.

In Florida, residents do not pay a state income tax as Florida is one of the few states in the U.S. that does not collect personal income tax from its residents, which is guaranteed by the Florida Constitution. However, they are subject to other forms of taxation. Property taxes are levied by local governments and are based on the assessed value of real estate and tangible personal property. Florida imposes a state sales tax rate of 6%, which can be combined with local sales tax rates, on the sale or rental of goods, with certain exemptions such as groceries and medicine. Use tax applies to purchases made outside of the state for use within Florida if sales tax was not paid. The state also imposes a corporate income tax on businesses. Florida does not have an inheritance tax, but it does impose an estate tax that is linked to the federal estate tax; essentially, the state's portion is what is allowed as a credit on the federal estate tax return, but this is typically applicable only to larger estates due to federal exemptions. Gift tax is not imposed at the state level in Florida, as it is governed by federal law.