Florida Sales & Use Tax: Nexus, Rates, & How to File

Physical Nexus

Your business has physical nexus if it has any of the following items within the state of Florida:

Physical offices or storefronts
Employees reside in the state
Affiliates who refer business either directly or indirectly to the retailer of tangible products
Tradeshow presence

Here is a more extensive list of what the state of Florida considers instances of creating sales tax nexus.

Taxability

Typically, services in Florida are not taxable, however, services such as repairing or producing a product will create sales tax liability. Physical products are taxable in-state with a few exceptions. Taxability can change from state to state and often depends on how your product/services are defined.

Determine whether software and SaaS are subject to taxation here.

Like much of sales tax, this can often be difficult to manage alone. Reach out if you need help understanding the taxability of your products/services.

What Is the Sales Tax in Florida?

As a destination-based sales tax state, Florida requires sellers in-state to charge the rate at which the item is being delivered in. This may include state, county, city, and district tax rates. Sellers based outside of Florida selling into the state are required to charge sales tax based on the buyer's location.

The sales tax rate in Florida is 6%.

When Is Sales Tax Due in Florida?

Sales tax returns are dependent upon the state's due dates and the vendor's filing frequency. If the seller exceeds the economic threshold, they are liable to file on a monthly basis. If the seller does not exceed the threshold, then returns could be due quarterly or annually.

Sales tax returns are due by the 20th of the month following the reporting period. Florida requires an extra business day to process payments and as a result, the "payment" is due a day earlier than the filing date.