Florida Sales Tax Nexus Requirements 2026

What is Sales Tax Nexus in Florida?

Sales tax nexus is a connection between your business and the state of Florida that creates an obligation to collect and remit sales tax. In Florida, this connection can be established through either physical presence or economic activity.

Once you establish nexus in Florida, you must register for a sales tax permit, collect the appropriate sales tax on taxable sales, and file returns with the Florida Department of Revenue according to your assigned filing frequency.

Understanding whether you have nexus is critical because collecting sales tax without nexus can expose you to compliance issues in other states, while failing to collect when you do have nexus can result in significant penalties and back taxes.

Florida Economic Nexus Rules

Florida established its economic nexus law effective July 1, 2021, following the U.S. Supreme Court's decision in South Dakota v. Wayfair (2018). This landmark ruling allowed states to require remote sellers to collect sales tax based on economic activity alone, without requiring physical presence.

Florida's Economic Nexus Threshold

Florida's economic nexus threshold is straightforward compared to many other states:

• Revenue Threshold: $100,000 in taxable sales of tangible personal property delivered into Florida during the previous calendar year
• Transaction Threshold: None (Florida does not have a transaction count threshold)
• Measurement Period: Previous calendar year

What Counts Toward the Threshold?

When calculating whether you meet Florida's $100,000 threshold, include:

• Retail sales of tangible personal property delivered into Florida
• Taxable services performed in Florida (if applicable)
• Sales made through your own website or physical channels

Do not include in your threshold calculation:

• Sales made through marketplace facilitators (like Amazon or Etsy) who collect tax on your behalf
• Exempt sales (sales for resale, sales to exempt organizations)
• Sales of services that are not taxable in Florida

When to Start Collecting

If you exceed the $100,000 threshold, you must begin collecting Florida sales tax starting from the first day of the following month. For example, if you cross the threshold on March 15, you must begin collecting sales tax on April 1.

Physical Presence Nexus in Florida

Beyond economic nexus, traditional physical presence still creates nexus in Florida. You have physical presence nexus if you:

• Have an office, warehouse, or other place of business in Florida
• Employ workers in Florida (including remote employees)
• Store inventory in Florida (including Amazon FBA inventory)
• Own or lease tangible personal property in Florida
• Have sales representatives or agents soliciting sales in Florida
• Deliver goods into Florida using your own vehicles
• Attend trade shows or conventions in Florida (more than twice per year)

Amazon FBA and Inventory Storage

If you use Fulfillment by Amazon (FBA) and Amazon stores your inventory in Florida warehouses, you have physical presence nexus in Florida. This applies regardless of your sales volume. However, since Amazon is a marketplace facilitator, they collect and remit tax on your behalf for sales made through their platform. You may still need to register and file returns showing zero tax due, depending on your specific situation.

Do I Have Nexus in Florida?

Use this checklist to determine if your business has sales tax nexus in Florida:

How to Register for Florida Sales Tax

Once you determine you have nexus in Florida, you must register for a sales tax permit before collecting sales tax. Here's an overview of the registration process:

1. Visit the Florida Department of Revenue website
2. Complete the online registration application (Form DR-1)
3. Provide your federal EIN and business information
4. Submit the application (no fee required)
5. Receive your Certificate of Registration within 1-2 business days

For a detailed walkthrough, see our complete guide: How to Register for Florida Sales Tax

Filing Requirements

After registering, you must file Florida sales tax returns according to your assigned filing frequency. The Florida Department of Revenue assigns your filing frequency based on your estimated tax liability:

• Monthly: Estimated tax liability over $1,000 per month
• Quarterly: Estimated tax liability $501-$1,000 per month
• Semi-Annual: Estimated tax liability $101-$500 per month
• Annual: Estimated tax liability $100 or less per month

Returns are due on the 1st of the month following the reporting period and are considered late if not received by the 20th. Florida offers a collection allowance of 2.5% (up to $30 per return) for timely filing and payment.

For specific due dates, see our complete guide: Florida Sales Tax Filing Deadlines

Penalties for Non-Compliance

Florida imposes penalties for failing to collect, file, or pay sales tax:

• Late Filing Penalty: 10% of the tax due or $50, whichever is greater
• Late Payment Penalty: 10% of the tax due
• Failure to Collect: 100% of the uncollected tax, plus interest
• Interest: Floating rate set by the Department of Revenue (currently around 7%)

For complete penalty information, see our guide: Florida Sales Tax Penalties