I have one remote employee in Florida. Do I have nexus?

Yes, having even one employee working remotely from Florida creates physical presence nexus. You must register and collect Florida sales tax regardless of your sales volume.

My company is based in another state. Can I still have Florida nexus?

Yes, where your company is based doesn't matter. Nexus is determined by your connections to Florida, not your home state. You can have nexus in multiple states simultaneously.

I attend a trade show in Florida once a year. Do I have nexus?

Attending trade shows occasionally generally does not create nexus. However, if you attend multiple shows, have a booth where you make sales, or establish ongoing business relationships, you may create nexus.

Do sales to tax-exempt organizations count toward the threshold?

Generally no. Sales to exempt organizations with valid exemption certificates do not count toward Florida's $100,000 economic nexus threshold.

Do I Have Florida Sales Tax Nexus?

Use this checklist to determine whether your business has sales tax nexus in Florida. If you answer "yes" to any question, you likely need to register and collect Florida sales tax.

Quick Answer

You have Florida sales tax nexus if you have either:

• Economic nexus: $100,000+ in Florida sales last calendar year
• Physical presence: Office, employees, inventory, or property in Florida

Economic Nexus Checklist

Answer these questions about your sales to Florida customers:

Did your total Florida sales exceed $100,000 last calendar year?

Include all retail sales of tangible goods delivered to Florida addresses. Exclude marketplace sales (Amazon, eBay, etc.) where the platform collected tax.

Yes → You have nexus

Are you on track to exceed $100,000 in Florida sales this year?

Monitor your current year sales. Once you cross the threshold mid-year, you must start collecting the following month.

Yes → You'll have nexus when you cross $100,000

Physical Presence Checklist

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

Do you have an office, store, or warehouse in Florida?

Any fixed place of business in Florida creates nexus, including shared office spaces or co-working facilities.

Do you have any employees working in Florida?

This includes full-time, part-time, and remote employees working from their home in Florida. Even one employee creates nexus.

Do you store inventory in Florida?

This includes inventory stored in Amazon FBA warehouses in Florida, third-party fulfillment centers, or any other storage facility.

Do you own or lease property in Florida?

Real property or significant personal property (equipment, vehicles) located in Florida creates nexus.

Do you have sales representatives in Florida?

Independent contractors or sales agents soliciting orders in Florida can create nexus for your business.

Do you make deliveries using your own vehicles in Florida?

Using company-owned vehicles to deliver goods in Florida creates physical presence. Using common carriers (UPS, FedEx) does not.

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:

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

Frequently Asked Questions

If you only sell through Amazon, Amazon collects and remits sales tax as a marketplace facilitator. Those sales don't count toward your nexus threshold. However, if Amazon stores your FBA inventory in Florida, you have physical presence nexus and may need to register.

Related Guides

Florida Sales Tax Nexus Guide

Complete overview of Florida sales tax nexus requirements.

Florida Economic Nexus Threshold

Details on Florida's $100,000 threshold.

How to Register for Florida Sales Tax

Step-by-step registration guide for Florida DOR.

Last Updated: January 15, 2026

Disclaimer: This information is provided for educational and informational purposes only and does not constitute tax, legal, or financial advice. Tax laws and regulations change frequently. While we strive to keep this information accurate and up-to-date, we make no representations or warranties of any kind about the completeness, accuracy, reliability, or suitability of this information. Please consult with a qualified tax professional or attorney for advice specific to your business situation. Always verify current requirements with the official state tax authority.