Sales Tax Nexus in Florida: What Online Sellers Need to Know

The Short Answer

Florida requires you to collect sales tax once you hit $100,000 in direct sales into the state — but here's the good news: marketplace sales like Amazon and Etsy don't count toward your threshold. If you only sell through marketplaces, Florida's marketplace facilitator law means you have no separate registration obligation.

Economic Nexus Threshold

• Dollar threshold: $100,000 in taxable remote sales of tangible personal property into Florida (prior calendar year)
• Transaction threshold: None
• Measurement period: Prior calendar year
• Effective date: July 1, 2021 (Florida was one of the last states to adopt economic nexus)

Florida was late to the game — they didn't enact economic nexus until July 2021. If you started selling to Florida customers before that date, your obligations began July 1, 2021.

Does Florida Count Marketplace Sales Toward Your Threshold?

No. Florida explicitly excludes marketplace-facilitated sales from the remote seller's threshold calculation. Only your direct sales (Shopify store, your own website, direct invoicing) count toward Florida's $100,000 threshold.

This means if you sell $200,000 through Amazon into Florida and $40,000 through your Shopify store, your threshold total is $40,000 — you don't have a Florida nexus obligation yet.

If your only Florida sales are through registered marketplace facilitators (Amazon, Etsy, eBay, Walmart), you generally don't need to register for Florida sales tax at all — the marketplace handles it.

What Taxable Products Look Like in Florida

Florida's base rate applies statewide, with county discretionary surtaxes adding to it in some counties. The surtax applies only to the first $5,000 of most taxable sales per transaction.

• Clothing: Taxable in Florida (no general exemption)
• Groceries/Food: Most unprepared food for home consumption is exempt. Prepared food, restaurant meals, and carbonated beverages are taxable.
• Digital goods and SaaS: Florida generally does not tax SaaS or pure digital services. Florida has not enacted broad digital goods legislation, so remotely accessed software is typically not taxable.
• County surtax complexity: Each of Florida's 67 counties sets its own discretionary surtax. The rate you charge depends on the delivery county. Form DR-15DSS (updated annually each November) has current county rates.

How to Register in Florida

Florida is not an SST member. Register directly with the Florida Department of Revenue:

• Portal: floridarevenue.com/taxes/eservices using Form DR-1
• Cost: $5 registration fee (one of the few states that charges a fee)
• Timeline: 2–5 business days

Note: Florida's portal has CAPTCHA requirements and a $5 fee — both of which Taxero handles during the registration process.

Filing Requirements

Florida assigns filing frequency based on your tax liability:

• Monthly: Liability over roughly $1,000/month
• Quarterly: Mid-range filers
• Semi-annual/Annual: Very small filers

Due date: 20th of the month following the reporting period. File Form DR-15 electronically.

Florida offers a collection allowance (a small vendor credit) if you file and pay on time — it's a modest benefit for staying current.

What Happens If You Don't Register

Florida's penalty structure for non-compliance:

• Late filing penalty: 10% of tax due per month, up to a 50% maximum
• Minimum penalty: $50
• Interest: Florida sets a floating rate semiannually

Florida Department of Revenue has a voluntary disclosure program — if you have past Florida exposure, coming forward proactively typically limits your lookback period and reduces or eliminates penalties.

How Taxero Handles Florida

Taxero monitors your direct Florida sales (excluding marketplace-facilitated sales) to track your progress toward the $100,000 threshold. When you're approaching it, we notify you. If you cross, we handle registration — including the $5 fee and any portal requirements — and set up your county-level rate calculations and filings. Florida's county surtax complexity is handled automatically. You don't need to track 67 county rates.

---

Get Your Free Nexus Report

Selling in Florida? Find out if your direct sales have crossed the threshold — or whether you're already covered by marketplace facilitator collection.

Check Your Florida Nexus Exposure →