STATE NEXUS GUIDE · FLORIDA · LAST VERIFIED 21 OCTOBER 2026
Short answer: Since 1 July 2021, Florida requires a remote seller to register and collect when it made a "substantial number of remote sales" in the previous calendar year — defined by the sales prices of its taxable remote sales exceeding $100,000. Marketplace sales are excluded from your test by statute, and exempt sales do not count either. Exceed the line in one year and the duty starts the following 1 January.
Florida is the state sellers most often mis-measure, because secondary summaries disagree about what counts. This guide goes back to the statute — sections 212.0596 and 212.05965, Florida Statutes, and Department of Revenue Rule 12A-1.103 — and writes only what those sources support.
By Muhammad Asif, QuickBooks Certified ProAdvisor · Last verified: 21 October 2026 · Sources: Florida Statutes and the Florida Department of Revenue, linked at the foot of this page.
AT A GLANCE
| Remote-sales threshold | Sales prices of taxable remote sales exceeding $100,000 ("substantial number of remote sales") |
| Measurement period | Previous calendar year — no mid-year or rolling test |
| Transaction-count test | None — "any number" of taxable remote sales can qualify |
| What counts | Taxable remote sales of tangible personal property only |
| What does not count | Exempt and non-taxable sales; and all marketplace-facilitated sales (excluded by section 212.05965(4)(b)2) |
| Marketplace sales | The provider certifies, collects and remits; as seller you must not collect on them and you exclude them from your return |
| After crossing | Register as a dealer and collect from 1 January of the following year; 6% state tax plus county discretionary surtax |
| Physical presence | Office, employees or inventory in Florida makes you a dealer at any sales level — the threshold does not apply |
THE RULE
Florida's remote-sales law (Senate Bill 50, effective 1 July 2021) works through section 212.0596, Florida Statutes. A "remote sale" is a retail sale of tangible personal property ordered by mail, telephone, the internet or similar means, where the seller receives the order outside Florida and the goods are delivered — transported into Florida — to a Florida address. A person who makes a substantial number of remote sales in the previous calendar year must register as a dealer and remit tax, even without ever setting foot in the state.
Section 212.0596(1)(b) defines the phrase precisely: "any number of taxable remote sales… where the sum of the sales prices of the sales… exceeded $100,000 during the previous calendar year" ("sales price" carries its section 212.02(16) meaning, broadly the amount charged before tax). Rule 12A-1.103(1)(f) repeats the same definition, and the Department of Revenue's Tax Information Publication 21A01-03 announced the law on those terms. Two consequences deserve emphasis, because both are routinely misstated in summaries:
The statute's word is taxable. Exempt and non-taxable remote sales do not move you toward the $100,000 line. A seller whose $150,000 of Florida sales are mostly exempt may have no duty at all, while a seller with $105,000 of fully taxable sales does. Measure the taxable slice, not the gross.
Section 212.05965(4)(b)2 instructs a marketplace seller, when deciding whether it has a substantial number of remote sales, to "consider only retail sales made outside of a marketplace". Your Amazon or eBay sales do not count toward your threshold at all — the opposite of California and Texas. The marketplace provider certifies that it collects and remits the tax, you must not collect it on facilitated sales, you exclude facilitated sales from your own return, and the provider carries the audit exposure for them. Providers themselves register (Form DR-1MP) and collect when they have Florida presence or facilitate more than $100,000 of Florida remote sales.
Note the test covers tangible personal property; Florida taxes only a limited range of services, and the remote-sales definition is tied to goods.
MEASUREMENT PERIOD
Florida is the simplest of the three states here to time. The measurement is the previous calendar year only: there is no current-year trigger and no rolling window. If your taxable remote sales into Florida exceeded $100,000 during 2026, you register as a dealer and collect from 1 January 2027. If they did not, nothing is due for 2027 however strong this year's sales become — instead, this year's total decides 2028. Registration is electronic under Rule 12A-1.060, on Form DR-1 (DR-1MP for marketplace providers), and the tax to collect is the 6% state rate plus the discretionary sales surtax imposed by the county of delivery.
PHYSICAL PRESENCE
The $100,000 test is only for sellers with no Florida footprint. Anyone engaged in business in Florida — an office, employees, or inventory stored in the state — is a dealer and must register and collect regardless of sales volume. Section 212.05965(4)(b)1 makes the point expressly for marketplace sellers: one "with a physical presence in Florida shall register with the department and collect and remit tax… on all taxable retail sales in Florida". Inventory held in a Florida fulfilment centre (FBA included) is a physical presence, so a seller can owe registration for its direct sales even while every marketplace sale is handled by the provider. California and Texas treat marketplace inventory with more nuance; Florida's statute does not offer a storage carve-out.
WORKED EXAMPLE
Bright Coast Candles (a fictional example) sells into Florida from Georgia — no premises, no staff, no inventory in Florida.
2025: direct taxable sales of $86,300; Amazon marketplace sales of $64,000; $12,500 of exempt sales to resellers and charities. Gross Florida sales total $162,800 — but the Florida test counts only the $86,300 of direct taxable remote sales. Marketplace sales are excluded by statute and exempt sales are not taxable. $86,300 does not exceed $100,000, so there is no duty for 2026.
2026: direct taxable sales grow to $112,750. That exceeds $100,000, so Bright Coast must register as a Florida dealer and collect 6% plus county surtax on its direct sales from 1 January 2027. Amazon continues to collect on the marketplace sales throughout.
CHECK YOUR OWN NUMBERS
Total last year's taxable direct sales into Florida and compare them against the $100,000 line with our free sales tax nexus tracker — it totals your exports by state, runs entirely in your browser, and needs no signup. Keep marketplace sales out of the Florida figure, as the statute directs.
MORE STATE GUIDES
California sales tax nexus — a $500,000 test where marketplace and wholesale sales do count toward your threshold. Texas sales tax nexus — a $500,000 safe harbour on a rolling twelve months, marketplace sales included. Or see all fifty states in the free sales tax nexus tracker.
FAQ
Since 1 July 2021, a remote seller that made a substantial number of remote sales of tangible personal property delivered into Florida in the previous calendar year must register and collect. Substantial number is defined by the sales prices of taxable remote sales exceeding $100,000 in that year (section 212.0596, Florida Statutes). There is no transaction-count test.
No. The statute defines the test using taxable remote sales only — section 212.0596(1)(b) speaks of any number of taxable remote sales whose sales prices exceeded $100,000 in the previous calendar year. Exempt and non-taxable sales do not count, whatever some summaries say.
No. Section 212.05965(4)(b)2, Florida Statutes, tells a marketplace seller to consider only its sales made outside a marketplace when it tests for substantial number of remote sales. The marketplace provider certifies and collects on facilitated sales, and you must not collect tax on them yourself.
The test uses the previous calendar year, so if your taxable remote sales exceeded $100,000 in 2026 you register as a Florida dealer and collect from 1 January 2027. Registration is electronic under Rule 12A-1.060 (Form DR-1, or DR-1MP for marketplace providers). The rate is the 6% state tax plus the discretionary sales surtax of the county where the goods are delivered.
Yes. A seller with a physical presence in Florida — an office, employees, or inventory stored in the state, including stock held in a marketplace fulfilment centre — is a Florida dealer and must register regardless of the $100,000 remote-sales test. Section 212.05965(4)(b)1 says a marketplace seller with physical presence in Florida shall register and collect on all its taxable Florida sales.
Not on the remote-sales test alone: marketplace sales are excluded from your measurement, the provider collects the tax, and you must not collect it yourself or report those sales as your own. Registration is still required if you also make direct remote sales over the threshold, or if you have a physical presence in Florida — including inventory stored there.
SOURCES
This guide is general information about Florida sales tax nexus, not tax, legal or accounting advice for your situation. Tax rules change — verify with the Florida Department of Revenue or your tax adviser before registering. Last verified: 21 October 2026.
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