Florida sales tax for online sellers: nexus, permit and filing

Florida was one of the last states to adopt economic nexus, in 2021, and it measures only taxable sales. This guide explains its threshold, the county surtax and how to register and file.

By Awais Jameel, Chartered Accountant. Reviewed by Mirza Fahad Baig, Chartered Accountant. Checked against official sources on . 2 minute read.

Short answer

Florida sales tax nexus for online sellers arises from a physical presence in Florida, or from more than $100,000 of taxable remote sales into Florida in the previous calendar year. There is no transaction count test. Once you have nexus, register with the Florida Department of Revenue and collect 6% state tax plus the county discretionary sales surtax for the delivery address.

At a glance

State rate
6%, plus county discretionary surtax
Economic nexus
More than $100,000 of taxable remote sales
Measured over
The previous calendar year
Transaction test
None
Register with
Florida Department of Revenue
Marketplace law
In force since July 2021
Florida sales tax for online sellers: nexus, permit and filingState rate: 6%, plus county discretionary surtax; Economic nexus: More than $100,000 of taxable remote sales; Measured over: The previous calendar year; Transaction test: None; Register with: Florida Department of Revenue; Marketplace law: In force since July 2021.KEY FACTS AT A GLANCEFlorida sales tax for online sellers: nexus,permit and filingState rate6%, plus countydiscretionary surtaxEconomic nexusMore than $100,000 oftaxable remote salesMeasured overThe previous calendaryearTransaction testNoneRegister withFlorida Department ofRevenueMarketplace lawIn force since July 2021Checked against official sourcesTax BakersFlorida sales tax for online sellers: nexus, permit and filingState rate: 6%, plus county discretionary surtax; Economic nexus: More than $100,000 of taxable remote sales; Measured over: The previous calendar year; Transaction test: None; Register with: Florida Department of Revenue; Marketplace law: In force since July 2021.KEY FACTS AT A GLANCEFlorida sales tax for onlinesellers: nexus, permit and filingState rate6%, plus county discretionary surtaxEconomic nexusMore than $100,000 of taxable remote salesMeasured overThe previous calendar yearTransaction testNoneRegister withFlorida Department of RevenueMarketplace lawIn force since July 2021Checked against official sourcesTax Bakers
Key facts at a glance, as set out in this guide.

What is the Florida sales tax rate?

The state rate is 6%. Most counties add a discretionary sales surtax, which applies based on the county where the goods are delivered, so the combined rate varies by address.

When does an online seller have to collect in Florida?

You must register and collect if you have a physical presence in Florida, or if you made more than $100,000 of taxable remote sales into Florida in the previous calendar year. Only taxable sales count, and there is no transaction count test.

How nexus works in general is covered in physical vs economic nexus and economic nexus explained.

What if you sell on Amazon, eBay or Etsy?

Florida requires marketplace facilitators to collect and remit sales tax on the sales they facilitate, so you do not collect on those orders. Your own website and other direct channels remain your responsibility. See marketplace facilitator laws.

How do you register?

Register online with the Florida Department of Revenue for a sales and use tax certificate of registration. Register before you start collecting.

What are the steps once you have nexus?

  1. Confirm nexus

    Check your presence and your sales into Florida against its threshold.

  2. Register before collecting

    With the Florida tax agency, as set out above.

  3. Set up your store

    Charge the correct combined rate for each delivery address and product.

  4. File and pay

    On the schedule Florida assigns, including zero returns where required.

How are returns filed?

Florida assigns a filing frequency based on your tax, and returns are filed and paid online. Returns report tax by county where surtax applies. Florida allows a small collection allowance for timely electronic filing.

See how to file a sales tax return.

What else should sellers know?

Selling into Florida?

We check whether you have Florida nexus, register you, and file your Florida sales tax returns.

Questions people ask

What is the Florida economic nexus threshold?

More than $100,000 of taxable remote sales into Florida in the previous calendar year, with no transaction test.

What is the Florida sales tax rate?

6% state tax, plus a county discretionary sales surtax in most counties.

Does Florida count exempt sales towards its threshold?

No. Florida's threshold looks at taxable remote sales.

How do I register for Florida sales tax?

Online with the Florida Department of Revenue, before you start collecting.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. Florida Statutes section 212.0596: taxation of remote sales
  2. Florida Department of Revenue: sales and use tax registration
  3. Supreme Court of the United States: South Dakota v. Wayfair, Inc., 585 U.S. 162 (2018)
  4. Streamlined Sales Tax Governing Board: Marketplace facilitator state guidance

Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.

More in State sales tax

This guide is general information. It is not tax or legal advice for your situation.