Does Florida have a 200-transaction rule for economic nexus?

Florida’s remote seller standard is typically described using a $100,000 taxable remote sales threshold and does not rely on a separate 200-transaction test.

If I only sell on Amazon or another marketplace, do I need to register in Florida?

Often the marketplace provider collects and remits Florida tax when required. But if you also sell direct (like Shopify) or have physical presence in Florida, you may still need to register and collect on those non-marketplace sales.

What counts as physical presence nexus in Florida?

Common triggers include having employees, agents, inventory, an office or warehouse in Florida, or performing installation or service work in Florida. Delivering goods into Florida using your own vehicles can also create nexus.

What is Florida’s state sales tax rate and do local taxes apply?

Florida’s general state sales tax rate is 6%. Many counties also add a discretionary sales surtax, so the total rate depends on where the product is delivered.

Florida Risk Profile

The Trigger: $100,000 in annual taxable remote sales.
(Note: Unlike many states that look at “gross” sales, Florida’s threshold is based specifically on taxable sales of tangible personal property delivered into the state during the previous calendar year. There is no transaction count test.)

Physical Nexus: Having an office, warehouse, or inventory (including FBA) in Florida triggers nexus. Additionally, delivering goods into Florida using your own company-owned or leased vehicles triggers immediate liability regardless of sales volume.

Effective Date: July 1, 2021.

Look-back Exposure: Typically 3 years from the date the tax was due. However, if no return was filed, the statute of limitations does not start, potentially leaving older years open to audit.

Danger Level: MODERATE (The “Taxable” Trap)
Florida’s threshold is based on taxable sales. While this may keep smaller sellers under the limit, it requires a detailed analysis of your product taxability to prove you haven’t crossed the threshold.

The Trap: Discretionary Surtax
Florida has a 6% state rate, but almost every county adds a “Discretionary Sales Surtax” (ranging from 0.5% to 1.5%). Sellers often make the mistake of only collecting the flat 6%, leaving them liable for the county-level surtax which must be calculated based on the delivery address.

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Florida Sales Tax Nexus

Q: What is the economic nexus threshold in Florida?

Florida generally requires remote sellers to register and collect when taxable remote sales delivered into Florida exceed $100,000 in the previous calendar year.

Q: Do marketplace sellers collect Florida tax on marketplace sales?

When the marketplace provider is responsible for collecting and remitting, marketplace sellers typically do not collect Florida tax on those marketplace-facilitated sales.

If you sell products into Florida, you may need to register and collect Florida sales tax. Florida uses two main nexus paths: physical presence nexus and economic nexus for remote sellers.

Florida’s general state sales tax rate is 6%, and many counties add a local discretionary sales surtax, so the total rate depends on where your customer receives the product. (Florida Dept. of Revenue)

What Counts as Florida Sales Tax Nexus?

1) Physical Presence Nexus in Florida

You generally have Florida sales tax nexus if your business has a real, on-the-ground connection to the state, such as:

Employees, agents, or independent contractors working in Florida
An office, warehouse, or other place of business in Florida
Installing, assembling, servicing, or repairing products in Florida
Owning or leasing real property or tangible personal property in Florida
Delivering goods in Florida using your company-owned or leased truck (Florida Dept. of Revenue)

If any of these apply, you should assume Florida can require registration and collection.

2) Economic Nexus for Remote Sellers (Out-of-State Sellers)

Florida requires certain out-of-state sellers to register and collect tax if they make a “substantial number of remote sales” for delivery in Florida.

Florida’s threshold:
You have a substantial number of remote sales if, in the previous calendar year, your taxable remote sales delivered into Florida exceed $100,000.

Florida defines a “remote sale” as a retail sale of tangible personal property ordered from outside Florida (internet, phone, mail, etc.) and shipped into Florida.

Good to know: Florida’s rule is about taxable remote sales, not total revenue from all sources, and Florida does not use a separate transaction count test in this guidance.

Marketplace Facilitator Rules (Amazon, Etsy, Walmart, etc.)

Florida also requires certain marketplace providers to register and collect Florida tax on taxable sales facilitated through the marketplace if they either:

Have a physical presence in Florida, or
Meet the same “substantial number of remote sales” threshold described above

What this means for marketplace sellers

If the marketplace provider certifies it will collect and remit Florida tax, the marketplace seller may not collect tax on those marketplace sales, and those sales are generally excluded from the seller’s Florida return (if the seller is registered for other Florida sales).

Important nuance: if you have other Florida sales outside the marketplace (like Shopify, wholesale, or direct invoices) or you have physical presence in Florida, you still may need to register and collect on those non-marketplace sales.

Florida Discretionary Sales Surtax (Local Add-On)

In addition to Florida’s 6% state rate, many counties charge a discretionary sales surtax. Dealers generally collect the surtax based on where the product is delivered (the county).

Because Florida rates vary by county and can change, it’s smart to use sales tax software or confirm the correct county rate when you ship. (Florida Dept. of Revenue)

How to Register (High Level)

Florida’s Department of Revenue guidance explains that remote sellers and marketplace providers who meet the rule must register and then collect and remit Florida sales tax and any required surtax.

Common Florida Nexus Mistakes We See

Using a rolling 12-month test (Florida’s remote seller threshold is tied to the previous calendar year)
Assuming “Amazon collects” means you never need Florida registration (you might still have direct sales or physical presence)
Forgetting local surtax rules or using the wrong county rate (Florida Dept. of Revenue)

FAQs: Florida Sales Tax Nexus

What is the economic nexus threshold in Florida?

If your taxable remote sales delivered into Florida exceed $100,000 in the previous calendar year, you are required to register and collect.

Does Florida have a 200-transaction rule?

Not in the Florida remote seller guidance. Florida’s rule is focused on the $100,000 taxable remote sales threshold.

If I only sell on Amazon, do I need to register in Florida?

Often, no, because the marketplace provider typically collects and remits when required. But if you also sell direct (Shopify, invoices, etc.) or you have Florida physical presence, you may still need to register.

What counts as a “remote sale” in Florida?

A remote sale generally involves tangible personal property ordered from outside Florida (internet/phone/mail) and shipped into Florida.

Do I have Florida nexus if I hire a contractor there?

It can. Florida lists agents or independent contractors conducting sales or other business activities in Florida as an example of nexus. (Florida Dept. of Revenue)

What if I deliver goods in my own truck into Florida?

That is specifically listed as an example of nexus creating activity. (Florida Dept. of Revenue)

What sales tax rate should I charge my Florida customers?

Florida’s state rate is 6%, and some counties add a discretionary surtax, so the total rate depends on the delivery county. (Florida Dept. of Revenue)

Do marketplace sellers collect Florida tax on marketplace sales?

When the marketplace provider certifies it will collect and remit, the marketplace seller generally does not collect on those marketplace sales.

Want Help Getting Florida Compliant?

If you want, we can confirm whether you’ve crossed the Florida threshold, whether marketplace sales should be excluded, and what your cleanest registration and filing plan looks like.

Call 720.878.2280 for a free consultation.

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