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Do I Have Sales Tax Nexus in Florida?

  • Mar 14, 2016 | Suzanne Kearns

Are you required to collect sales tax in Florida, even if you sell products online and your business isn’t located there? You might be if you fall under Florida’s nexus laws.

In the past, businesses were only required to collect and remit sales tax if they had a physical presence in a state, but the rise of online shopping has forced states to become creative in their sales tax collections. Now, nexus encompasses much more than just a physical presence.

According to the Florida Department of Revenue, even though you’re not located in Florida, you may still be required to collect, file and remit sales tax in that state. Florida Statute 212.0596 says if you are a seller who makes a remote sale to a buyer in Florida, and meet at least one of the requirements below, you have nexus in Florida.

  • You do business as a corporation under Florida laws, or you domicile in Florida, are a resident or citizen of the state.
  • You maintain a retail location or office in the state associated with your online business.
  • You have agents in Florida who transact business for you or solicit business on your behalf, even if your sales don’t stem from those activities.
  • The property you sold and delivered to the purchaser in the state was the result of a contact that was entered into in Florida.
  • You solicit business in Florida with any media-assisted, media-facilitated, or media-solicited means, which can include direct mail, unsolicited catalog distribution, advertising, television, radio or other electronic media, computer-assisted shopping, newspaper or magazine advertisements, or any other media.
  • You own real property or tangible personal property held in Florida, such as inventory.
  • You or your activities have sufficient connection to or relationship with Florida or its residents of some type other than those listed above.

The requirements of state sales tax nexus are expanding quickly in Florida and other states. Be sure to stay informed about the states you do business in to ensure one of your activities hasn’t triggered nexus.

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Suzanne Kearns
Avalara Author Suzanne Kearns