Do I Have Florida Sales Tax Nexus?

Economic Nexus Checklist

Answer these questions about your sales to Florida customers:

Physical Presence Checklist

Physical presence creates nexus regardless of your sales volume. Answer these questions:

Marketplace Facilitator Sales (Read This Before Counting Threshold)

Florida's economic nexus law took effect July 1, 2021, alongside a marketplace facilitator provision that shifts collection to the platform. Before you total up your Florida sales to check the $100,000 threshold, you need to separate which sales the platform already handled from which sales are still your responsibility.

Sales the Platform Collects (Excluded From Your Threshold)

Florida treats these platforms as marketplace facilitators once they exceed $100,000 in FL gross sales — they collect Florida sales tax on every third-party seller transaction shipped to a FL address:

• Amazon (FBA and FBM) — collects on every FL-destination order
• eBay — collects through Managed Payments
• Etsy — collects on all FL-bound orders, handmade or vintage
• Walmart Marketplace — collects on third-party seller transactions
• Mercari, Poshmark, Depop, StockX, Reverb — all qualify and collect

These sales do not count toward your individual $100,000 Florida threshold. If you sell $400,000 on Amazon and $20,000 on Shopify into Florida, your threshold calculation is $20,000 — well under the trigger — and you have no registration obligation from sales alone.

Sales That Still Count (Included in Your Threshold)

These channels do not qualify as marketplace facilitators in Florida, so 100% of your Florida-destination revenue through them counts toward the $100,000 threshold:

• Shopify, BigCommerce, WooCommerce, Squarespace Commerce — hosted commerce platforms, not facilitators
• Your own website (Stripe, PayPal, Square checkout) — direct sales
• Wholesale invoicing to FL retailers (unless they provide a resale certificate)
• Phone or email orders processed manually

FBA Inventory in Florida is a Separate Trigger

The marketplace facilitator rule covers the economic piece of your Florida obligation. It does not cover physical presence. If Amazon stores your inventory in FL fulfillment centers (Lakeland JAX3, Davenport JAX5, Jacksonville JAX2, Miami MIA1, Orlando MCO1), you have physical presence nexus regardless of how much you sell. You must register, even though Amazon already collects tax on the Amazon orders. Many sellers register and file $0 returns on FBA-only volume to keep their FL DOR record clean.

Worked Examples

• Amazon-only seller, $250K FL revenue, no FBA in FL: No registration needed. Amazon collects everything; your threshold is $0.
• Amazon-only seller, $250K FL revenue, FBA inventory in Lakeland warehouse: Registration required (physical nexus from FBA inventory), but tax due is typically $0 because Amazon already remitted.
• Shopify-only seller, $120K FL revenue: Registration required (direct channel exceeds $100K). Must collect 6% state tax + applicable county discretionary surtax.
• Multi-channel: $300K Amazon + $80K Shopify into FL, no FBA in FL: No registration needed. Amazon-collected sales are excluded; $80K direct is under threshold.
• Multi-channel: $300K Amazon + $150K Shopify into FL, no FBA in FL: Registration required. Direct-channel ($150K) alone exceeds $100K.

For full detail on Florida's marketplace facilitator law and how FBA interacts with the threshold, see Florida marketplace facilitator law: does Amazon FBA remit your full obligation?

Common Scenarios

Amazon FBA Sellers

If you use Fulfillment by Amazon (FBA), Amazon may store your inventory in Florida fulfillment centers. This creates physical presence nexus. However, since Amazon collects tax as a marketplace facilitator, you may not owe tax on those sales. You should still register with Florida to stay compliant.

Dropshippers

If you dropship products and the supplier ships from Florida, this generally does not create nexus for you (only for the supplier). Your nexus is determined by your own presence and sales, not your supplier's location.

SaaS and Digital Products

Florida generally does not tax SaaS or digital products. If you only sell these items, Florida sales may not count toward the economic nexus threshold since the threshold is based on "taxable" sales.

Service Businesses

Most services are not taxable in Florida. If you only provide non-taxable services, you likely don't have nexus obligations even with Florida clients. However, verify whether your specific services are taxable in Florida.

Next Steps If You Have Nexus

If you answered "yes" to any question above:

1. Register for a Florida sales tax permit
2. Configure your checkout to collect Florida sales tax
3. Set up your filing calendar based on your assigned frequency
4. Begin collecting tax on all taxable Florida sales