Florida
As an e-commerce seller, you will need to collect sales tax in Florida if you have:
(1) Taxable remote sales that exceed $100,000 in the previous calendar year (economic nexus), or
(2) Physical presence in Florida (physical nexus).
Below, we will highlight some of the basic provisions of Florida sales tax law.
What is the tax rate range for Florida?
State: Florida’s general sales tax rate, which applies to most retail sales, is 6%. Other rates are applied to new mobile homes, amusement machine receipts, commercial real property, and electricity.
Local: Counties in Florida may adopt a discretionary sales surtax. Current rates range from 0% to 1.5%. For most sales of tangible personal property, the tax is only applied on the first $5,000 of the sales amount.
Do you have physical or economic nexus in Florida?
Physical nexus. Certain business activities create physical nexus in Florida. If you have physical nexus, you are required to collect and remit sales tax on all taxable sales that are shipped to Florida. Examples of business activities that can create physical nexus in Florida include:
- Have employees, agents, or independent contractors conducting sales or other business activities in Florida.
- Maintain an office or other place of business in Florida.
- Assemble, install, service, or repair products in Florida.
- Own, rent, or lease real property or tangible personal property in Florida.
- Deliver goods to Florida customers using your company-owned or leased truck.
Information for Out-of-State Businesses
Economic nexus. Florida recognizes economic nexus for any vendor exceeding $100,000 in taxable remote sales into the state in the previous calendar year (with the exception of marketplace sales for individual sellers). Once you have economic nexus established, you will be obligated to collect sales tax from buyers in the state.
- A “remote sale” is the retail sale of tangible personal property ordered by mail, telephone, the internet, or other communication, from a person who receives the order outside Florida and causes the property to be transported into Florida.
- A marketplace provider that is required to register in Florida must also certify to its marketplace sellers that it will collect and remit the applicable Florida tax on the taxable retail sales made through the marketplace.
- When the marketplace provider certifies to the marketplace seller that it will collect and remit the tax, the marketplace seller may not collect the tax and must exclude sales made through the marketplace from the marketplace seller’s tax return.
What are examples of sales of taxable items?
- Tangible personal property, unless an exemption applies
- Certain services
- Furniture
- Motor vehicles
- Lease and rentals of tangible personal property
Sales and Use Tax Guides and Tutorials
What are examples of sales of nontaxable/exempt items?
- Groceries
- Prescription medication
- Gasoline
- Software as a Service (SaaS) - non-taxable in Florida
- Florida Revenue's Nontaxable List
Are there any sales tax holidays?
Florida recognizes a back to school sales tax holiday from July 25th to August 7th (dates subject to change).
Florida Department of Revenue - Back to School Holiday Page
Is Florida a member of the SST (Streamlined Sales Tax)?
Currently, Florida is not a full or associate member of the Streamlined Sales Tax Governing Board (SSTGB).
How to get a sales tax permit / links to register in this state?
You can register online at: Florida Revenue - Account Registration Page
Rates
Florida's History of Local Sales Tax and Current Rates.
