Florida adopted economic nexus in 2021 — one of the last major states to do so. If you sell into Florida and haven't evaluated your exposure, this guide is your starting point.
Revenue Threshold
$100,000
Prior calendar year
Transactions
200
Either threshold applies
State Rate
6%
+ county surtax (varies)
Florida's economic nexus standard was enacted effective July 1, 2021 under House Bill 7059. It applies to out-of-state sellers of tangible personal property who, in the prior state fiscal year (July 1–June 30), made taxable sales into Florida that either exceeded $100,000 or involved 200 or more separate transactions.
Unlike New York — which requires both thresholds to be met — Florida uses an either/or standard. Meeting either the revenue test or the transaction count test independently triggers the economic nexus obligation.
Florida also maintains traditional physical nexus rules. Businesses with employees, contractors, offices, warehouses, or other physical presence in Florida have nexus from day one regardless of sales volume.
Florida Fiscal Year Note
Florida uses a fiscal year that runs July 1 through June 30 for the lookback period calculation — not a calendar year. This is different from most other states and can affect when thresholds are triggered for seasonal businesses.
Over $100,000 in Florida taxable sales in the prior fiscal year (July 1 – June 30). Either this or the transaction count threshold triggers the obligation.
200 or more separate taxable transactions into Florida in the prior fiscal year. A single transaction count can trigger nexus even if revenue is below $100,000.
Employees (including remote workers), contractors, offices, warehouses, inventory storage, or trade show attendance in Florida all create physical nexus immediately.
Amazon fulfillment centers operate in Florida. FBA sellers with inventory stored in Florida warehouses may have physical nexus in Florida independent of revenue.
Sales tax registration and compliance in Florida is administered by the Florida Department of Revenue.
Florida Department of RevenueFlorida Sellers
Use our free nexus assessment to evaluate your Florida exposure based on revenue, transactions, and physical presence factors.
Educational Disclaimer: This guide is provided by Hive Tax Book for educational purposes only. It does not constitute legal advice, a formal state tax opinion, or a nexus determination. Florida sales tax rules are complex and fact-specific. Consult a qualified CPA or tax attorney for guidance specific to your business.