An out-of-state seller must start collecting Florida sales tax once taxable sales delivered into Florida exceed $100,000 in the previous calendar year. That dollar figure is the Florida sales tax economic nexus threshold, codified at Section 212.0596 of the Florida Statutes and in effect since July 1, 2021.1The Florida Legislature. Florida Code 212.0596 – Taxation of Remote Sales Cross it, and you become a “dealer” under Florida law regardless of whether you have any office, warehouse, or employee in the state.
What Counts Toward the $100,000
Only taxable retail sales of tangible personal property delivered to Florida buyers count. Total gross revenue from all sales everywhere is not the measure. A seller whose nationwide sales dwarf $100,000 but whose Florida-bound taxable sales fall short has no collection duty.1The Florida Legislature. Florida Code 212.0596 – Taxation of Remote Sales
Florida does not have a separate transaction-count trigger. Some states pull in sellers at either $100,000 in sales or 200 transactions, whichever hits first; Florida uses only the dollar figure. Thousands of small orders adding up to $90,000 keep you out. A handful of large orders adding up to $101,000 put you in.
“Sales price” is the total the buyer pays for the property, including any services bundled into the sale, before deducting costs like materials or labor. Trade-in credits and discounts taken at the time of sale come out of the number.2The Florida Legislature. Florida Code 212.02 – Definitions The threshold resets each calendar year, so track your Florida-bound taxable sales continuously. Once you cross, you must register and begin collecting immediately for the current year and going forward.
The rule reaches only tangible personal property: physical items that can be seen, weighed, measured, or touched. Services and intangible digital goods may be taxable under other provisions of Florida’s sales tax code, but they sit outside the remote-seller economic nexus statute.
Sales Through a Marketplace Don’t Count Toward Your Own Threshold
If you sell through Amazon, Etsy, or a similar platform, the platform is likely handling Florida sales tax for those transactions. Under Section 212.05965, a marketplace provider with a physical presence in Florida or a substantial volume of remote sales into the state is treated as the dealer and must certify to its sellers that it will collect and remit Florida sales tax, including county surtax, on marketplace sales.3Florida Senate. Florida Code 212.05965 – Taxation of Marketplace Sales Once the provider certifies collection, you cannot also collect tax on the same sale.
When you measure your own $100,000 figure, count only sales made outside of a marketplace. Platform-handled sales don’t add to your direct-sales total.3Florida Senate. Florida Code 212.05965 – Taxation of Marketplace Sales If your off-platform sales alone clear $100,000, you must register and collect on those direct transactions. Sellers who use both channels should keep the two sets of records cleanly separated.
The Rate Is 6% Plus the Destination County’s Surtax
The 6% state rate is only part of what you collect. Most Florida counties add a discretionary sales surtax between 0% and 2%.4Florida Department of Revenue. Discretionary Sales Surtax Rate Table The rate is set by where the item is delivered, not where you are.5Florida Department of Revenue. Florida Sales and Use Tax
A shipment to a county with a 1.5% surtax carries a combined rate of 7.5%. A shipment to a county with no surtax owes only the 6% state rate. The Florida Department of Revenue publishes an updated county rate table, and most sales tax compliance software handles the lookup from the shipping address.
Registering as a Dealer
After you cross the threshold, register by filing the Florida Business Tax Application (Form DR-1), available online through the Department of Revenue.6Florida Department of Revenue. Account Registration You’ll need:
- Your Federal Employer Identification Number. Sole proprietors who aren’t required to have an FEIN use their Social Security Number.
- Owner and officer information. Partnerships provide each general partner’s SSN or FEIN; corporations and LLCs provide the last four digits of each officer’s or managing member’s SSN.
- The date of your first Florida taxable activity, meaning the date you crossed the $100,000 threshold or otherwise began making taxable Florida sales.
- Your legal business name, the physical address of your primary office, and a contact person for tax correspondence.
Errors on the DR-1 can delay issuance of your Certificate of Registration, which you need in hand before legally collecting Florida sales tax.7Florida Department of Revenue. Florida Business Tax Application – Form DR-1
Filing, Deadlines, and Penalties
Returns are due on the 1st of the month following each reporting period and become late after the 20th. If the 20th falls on a weekend or legal holiday, the deadline moves to the next business day.8The Florida Legislature. Florida Code 212.11 – Tax Returns and Regulations New dealers are usually assigned monthly filing. Lower-volume businesses may qualify for quarterly or semi-annual filing based on reported liability.
A late return triggers a 10% penalty on the unpaid tax, with a $50 minimum even if you owe very little. Filing late and paying late draws one 10% penalty, not two stacked on top of each other.9The Florida Legislature. Florida Code 212.12 – Dealer’s Credit and Delinquency Penalties Interest also runs on overdue amounts at a floating rate; for the first half of 2026 it is 11% annually.10Florida Department of Revenue. Tax Information Publications 2026
On-time electronic filers earn a small collection allowance: 2.5% of the first $1,200 in tax due each period, capped at $30. You must both file and pay electronically by the deadline to get it.9The Florida Legislature. Florida Code 212.12 – Dealer’s Credit and Delinquency Penalties It’s modest, but it’s money you forfeit any period you file late.
Your Annual Resale Certificate
Once you register, you receive an Annual Resale Certificate that lets you buy inventory for resale without paying sales tax at purchase. Certificates expire on December 31 each year, and the Department of Revenue posts the following year’s version each November for registered dealers to download using their tax account.11Florida Department of Revenue. Annual Resale Certificate for Sales Tax New businesses that register between mid-October and December get a certificate valid from the issue date through the end of the following calendar year.
The certificate only covers goods you intend to resell. Using it for personal purchases or for items your business will consume rather than resell is a misuse that can result in back taxes and penalties.