

You can read Florida’s economic nexus guidance for sellers here and you can read more about economic nexus in every state here. As a result, vendors are obligated to collect sales tax from buyers in the state. Įffective July 1, 2021, Florida considers vendors who make $100,000 in revenue from buyers in the state in the previous calendar year (excluding marketplace sales for individual sellers) to have economic nexus. Providing taxable services (for example, investigative and crime protection services, interior nonresidential cleaning services, and nonresidential pest control services).įor tax information directly from the source, read exactly what the Florida Department of Revenue (Florida’s taxing authority) has to say about what constitutes sales tax nexus.Importing goods from any state or foreign country, for sale at retail or for use in the business or for pleasure.Manufacturing or producing goods for sale at retail.Rentals of short-term living accommodations.Rentals, leases, or licenses to use real property.Repairs or alterations of tangible personal property.Economic nexus means passing a states’ economic threshold for total revenue or the number of transactions in that state.įlorida considers a seller to have sales tax nexus if you have any of the following in the state: Physical nexus means having enough tangible presence or activity in a state to merit paying sales tax in that state. There are two ways that sellers can be tied to a state when it comes to nexus: physical or economic. You’ll need to collect sales tax in Florida if you have nexus there. Do you need to collect sales tax in Florida?
