Enterprise
Individual & Small Business
Florida Sales Tax Nexus: Economic Nexus Threshold (2026)
Florida's economic nexus threshold for remote sellers is $100,000 in sales, measured over the previous calendar year. Sales made through marketplace facilitators do not count toward your own Florida threshold. Only taxable sales count. Inventory or another physical presence in Florida generally creates nexus regardless of sales. The state rate is 6%, plus local taxes.
Threshold rules for this state are being re-verified
At least one detail on this page could only be confirmed from a secondary source, or an official source was silent. Check the official source before you rely on it.
Florida sales tax nexus: key facts
| Sales threshold | $100,000 (taxable sales only) |
|---|---|
| Transaction threshold | None |
| Test | Sales only |
| What counts | Taxable remote sales of tangible personal property into Florida (sum of sales prices of taxable remote sales). |
| Measurement period | Previous calendar year |
| Marketplace sales count toward your threshold? | No, excluded |
| Marketplace facilitator law | Yes: marketplaces generally collect on the sales they facilitate |
| State rate | 6% |
| Local sales taxes | Yes, in addition to the state rate |
| Current threshold effective | July 1, 2021 |
| Recent change | None found in our research |
| Registration | Official registration page |
| Last researched | September 23, 2026 |
The state rate is the statewide state-level rate only. Local and district rates are extra where they apply.
Quick check: do you have nexus in Florida?
Enter your Florida sales to see whether you may have nexus.
Selling into several states? Use the full Sales Tax Nexus Checker. Your figures stay in your browser.
What to do after crossing the Florida threshold
We did not find a specific start-date rule for Florida in the sources reviewed. Check the official guidance before you begin collecting.
- Confirm the numbers. Check your Florida sales against the measure and period in the key facts above (taxable sales only).
- Register before you collect. Use Florida's official registration page. Collecting a state's tax without a registration is generally not allowed.
- Collect and file. Charge Florida sales tax (plus any local taxes that apply at the delivery address) on taxable sales from the start date, and file returns on the schedule the state assigns. Marketplaces generally collect on the sales they facilitate, so you usually collect on your direct sales.
- Look back. If you crossed the threshold in an earlier period and did not register, get advice on those periods. Many states have voluntary disclosure programs that may limit penalties.
Physical presence and inventory in Florida
Inventory or other property in the state (including Amazon FBA or 3PL warehouse inventory), employees, or an office generally creates physical-presence nexus regardless of the economic threshold.
Marketplace sellers in Florida
Do marketplace sales count toward your own threshold? No, excluded.
Florida defines the test on the seller's own taxable 'remote sales'; marketplace providers that exceed $100,000 of taxable remote sales (own plus facilitated) must collect on facilitated sales. Sales Tax Institute lists marketplace sales as excluded from a remote seller's threshold; not confirmed on floridarevenue.com in this session.
Other things to know about Florida
- Only taxable sales count: a seller whose Florida sales are mostly exempt can exceed $100,000 of total sales without meeting the threshold.
- The test looks only at the previous calendar year (no current-year trigger).
- Remote sellers must collect the 6% state tax plus any county discretionary sales surtax and must remit electronically.
- Florida's economic nexus law (s. 212.0596, F.S., SB 50 of 2021) took effect 7/1/2021, one of the last states to adopt one.
Frequently asked questions
What is the Florida economic nexus threshold?
$100,000 in sales, measured over the previous calendar year. What counts: Taxable remote sales of tangible personal property into Florida (sum of sales prices of taxable remote sales). Only taxable sales count toward it.
Do marketplace sales count toward the Florida threshold?
No, excluded. Florida defines the test on the seller's own taxable 'remote sales'; marketplace providers that exceed $100,000 of taxable remote sales (own plus facilitated) must collect on facilitated sales. Sales Tax Institute lists marketplace sales as excluded from a remote seller's threshold; not confirmed on floridarevenue.com in this session.
Does FBA or 3PL inventory in Florida create nexus?
Inventory or other property in the state (including Amazon FBA or 3PL warehouse inventory), employees, or an office generally creates physical-presence nexus regardless of the economic threshold.
Does Florida have a transaction-count test?
No. Florida uses only the dollar threshold.
Crossed the Florida threshold, or not sure? A professional can confirm it and handle registration.
Nexus Study + Registration + Cleanup
Fixed price, quoted before any work starts
- State-by-state review of your sales and inventory locations
- Registration in states where you have nexus
- Plan for any past-due periods (including voluntary disclosure where appropriate)
- Ongoing sales tax filing option
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change, and whether you have nexus can depend on facts not covered here. Confirm with Florida's official guidance or a qualified professional before acting. RAHA Financials is not affiliated with any state tax agency.
Sources
- Primary official source: https://floridarevenue.com/taxes/tips/Documents/TIP_21A01-03.pdf
- flsenate.gov: https://www.flsenate.gov/Laws/Statutes/2025/212.0596
- floridarevenue.com: https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx
- streamlinedsalestax.org: https://www.streamlinedsalestax.org/for-businesses/remote-seller-faqs/remote-seller-state-guidance
- salestaxinstitute.com: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide