Businesses with nexus in Florida are required to register with the Florida Department of Revenue and to charge, collect, and remit the appropriate tax.

Generally, a business has nexus in Florida when it has a physical presence there, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives. However, out-of-state sellers can also establish nexus in the ways described below.

Florida nexus for out-of-state sellers

If your business has ties to businesses in Florida, including affiliates, it may have nexus. Certain mail-order sales made by out-of-state dealers are subject to Florida tax under Florida Statute 212.0596 if any of the following conditions is met:

• The dealer is a corporation that is a member of an affiliated group of corporations that has nexus in Florida
• The dealer or the dealer’s activities have sufficient connection with or relationship to Florida or its residents
  

The law specifically addresses the taxation of mail-order sales, and not internet sales. Legislation seeking to expand sales and use tax nexus to out-of-state businesses making sales to Florida consumers via the internet has been introduced, but not enacted (Florida Considers Online Sales Tax).

See 2015 Florida Statutes; Florida Statutes 212.0596; and the Florida Department of Revenue, Information for Out-of-State Businesses.