Florida Sales Tax Guide for eCommerce Businesses
Florida Sales Tax Guide for eCommerce Businesses
Sales Tax eBook
Contact Us
Florida's Sales Tax Authority
State Phone Information
850-488-6800
Member of the Streamlined Sales Tax Governing Board?
No
Tax percent range for remote sellers in Florida
6% to 8%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in Florida?
If you have nexus in Florida you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does Florida charge sales tax on shipping?
Yes
Do you have physical nexus in Florida?
A seller has physical nexus in Florida if they have any of the following:
Ownership of property in the state.
Sales of taxable items at retail.
An employee present in the state.
Repairs or alterations of tangible personal property.
Rentals, leases, or licenses to use real property
Rentals of short-term living accommodations
Rental or lease of personal property
Manufacturing or producing goods for sale at retail.
Importing goods from any state or a foreign country, for sale at retail or for use in the business or for pleasure.
Providing taxable services (for example, investigative and crime protection services, interior nonresidential cleaning services, and nonresidential pest control services).
Do you have economic nexus in Florida?
Florida's Economic Nexus Sales Threshold
$100,000
Economic Transactions Threshold
N/A
Economic Nexus Evaluation Period
Previous Calendar Year
Economics Nexus Effective Date
In Florida, the effective date for sales tax came into force on July 1, 2021. If you are a seller who has been affected by this rule and have not previously registered, you are exempt of tax liability, penalty and interest that are due on remote sales that occured prior to July 1, 2021. This only applies if the seller has registered by September 30, 2021.
What types of sales are included in Florida's Economic Nexus Sales Threshold?
Taxable sales are included.
Marketplace sales made by individual sellers are excluded from the threshold.
How does Florida treat exempt transactions when calculating economic nexus?
Exempt sales and exempt services are not included in the threshold
Does Florida have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
Florida sales tax returns are always due by the 20th of the month following the reporting period.Florida requires an extra business day to process payments, so though the “filing” due date may be the 20th, the payment due date will be 1-2 days earlier and must be initiated by 5pm ET to count as “on time.”
How often are Sales Tax Returns filed?
Monthly, Quarterly or Yearly
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - Use the Florida Department of Revenue website to file online
Mail - Use Form DR-15 to file and pay by mail
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