Florida Economic Nexus Threshold 2026

Understanding Florida's $100,000 Threshold

Florida's economic nexus law, effective July 1, 2021, requires remote sellers to collect and remit Florida sales tax when they exceed $100,000 in sales delivered into Florida. Unlike many states that use both revenue and transaction thresholds, Florida simplified its approach to focus solely on sales revenue.

The $100,000 threshold is measured using the previous calendar year. If your Florida sales exceeded $100,000 during 2025, you have nexus in 2026 and must collect tax on all Florida sales starting January 1, 2026.

What Counts Toward the Threshold

Include these sales in your threshold calculation:

• Retail sales of tangible personal property delivered to Florida addresses
• Sales made through your own website
• Sales made via phone, mail, or catalog orders
• Sales to businesses (B2B) delivered in Florida
• Taxable services (if any apply to your business)

What Does NOT Count

Exclude these from your threshold calculation:

• Sales made through marketplace facilitators (Amazon, Etsy, eBay, Walmart)
• Sales for resale (wholesale sales with valid resale certificate)
• Sales to tax-exempt organizations with valid exemption certificates
• Non-taxable services
• Digital goods and SaaS (generally not taxable in Florida)

Marketplace Facilitator Exception

Florida's marketplace facilitator law requires platforms like Amazon, eBay, Etsy, and Walmart to collect and remit sales tax on behalf of their sellers. These sales do not count toward your $100,000 threshold because the marketplace is already handling tax collection.

However, if you also sell through your own website or other direct channels, those sales do count toward your threshold. Many sellers have nexus through their direct sales even though their marketplace sales are handled by the platform.

How to Calculate Your Florida Sales

Follow these steps to determine if you have economic nexus in Florida:

1. Pull your sales data for the previous calendar year
2. Filter to Florida deliveries using shipping addresses
3. Remove marketplace sales where the platform collected tax
4. Remove exempt sales with valid documentation
5. Total your remaining sales - if over $100,000, you have nexus

When to Start Collecting

If you exceed the $100,000 threshold:

• Mid-year crossing: Begin collecting on the first day of the month following when you exceed the threshold
• Prior year crossing: Begin collecting January 1 of the following year
• Registration first: Register with the Florida DOR before you begin collecting

Monitoring Your Sales

Best practices for tracking your Florida sales threshold:

• Set up automated reports filtering sales by delivery state
• Create alerts at 75% and 90% of the threshold
• Review your sales quarterly to catch threshold crossings early
• Keep detailed records of exempt and marketplace sales you exclude