Primary sales tax exemptions in Florida include:

• Groceries and Basic Food Items: Unprepared foods sold in grocery stores.

• Prescription Medications: Fully exempt from sales tax.

• Medical Equipment: Certain supplies and equipment prescribed by professionals.

• Clothing and School Supplies: Exempt during tax holidays.

• Farm Equipment: Machinery and inputs used for agricultural purposes.

• Residential Fuels: Natural gas and electricity under certain conditions.

These exemptions promote affordability and support specific sectors, requiring proper documentation to claim.