If you sell products to customers in Florida, you may be required to collect and remit sales tax even if your business is located outside the state.
Florida’s economic nexus threshold is more than $100,000 in taxable remote sales into the state during the previous calendar year. Florida does not have a separate transaction-count threshold.
Florida Economic Nexus at a Glance
| Rule | Florida Rule |
| Economic nexus threshold | More than $100,000 |
| Measurement period | Previous calendar year |
| Transaction threshold | None |
| Marketplace sales included in seller’s threshold? | Generally no |
| Marketplace facilitator rules | Yes |
| Tax authority | Florida Department of Revenue |
What Is Economic Nexus in Florida?
Economic nexus allows Florida to require an out-of-state business to collect and remit sales tax based on its sales into the state, even if it doesn’t have a physical presence there. Florida’s economic nexus rules for remote sellers took effect on July 1, 2021.
For most remote ecommerce sellers, the key figure to monitor is $100,000 in taxable remote sales into Florida during the previous calendar year.
What Is the Economic Nexus Threshold in Florida?
A remote seller generally establishes economic nexus when it makes more than $100,000 of taxable remote sales into Florida during the previous calendar year. Florida does not have a separate 200-transaction or other transaction-count threshold.
Unlike some states, Florida’s threshold focuses on taxable sales, rather than all gross sales into the state.
What Sales Count Toward Florida’s $100,000 Threshold?
Florida’s economic nexus threshold is based on taxable sales of tangible personal property made remotely to Florida customers.
For ecommerce businesses, this can include direct taxable sales through:
- Shopify
- WooCommerce
- Your own ecommerce website
- Other direct sales channels
Sales made for resale and other exempt transactions generally aren’t included in the $100,000 taxable-sales threshold. Businesses should therefore distinguish between taxable and exempt Florida sales when monitoring nexus.
Do Amazon Sales Count Toward Florida Economic Nexus?
Generally, sales made through a qualifying marketplace provider such as Amazon are not included when determining whether an individual marketplace seller has exceeded Florida’s $100,000 remote-sales threshold. Marketplace providers are generally responsible for collecting and remitting Florida sales tax on the transactions they facilitate.
For example, if you have $150,000 of Amazon sales but only $60,000 of taxable direct Shopify sales into Florida, you generally wouldn’t exceed Florida’s economic nexus threshold based on those sales alone. However, sellers should separately consider whether they have physical nexus in Florida.
Can You Have Florida Nexus Below $100,000?
Yes, physical presence can create Florida sales tax nexus regardless of whether you reach the economic nexus threshold.
Physical nexus can potentially include:
- An office or other business location
- Employees working in Florida
- Inventory stored in the state
- A warehouse or fulfilment location
- Certain other business activities in Florida
This is particularly important for ecommerce businesses using third-party warehouses or fulfilment providers in Florida.
How Does Florida Sales Tax Work?
Florida’s general state sales tax rate is 6%, but counties can impose an additional discretionary sales surtax. The combined amount collected can therefore depend on where the customer is located.
For remote ecommerce sellers, it’s important to configure Shopify, WooCommerce or other sales platforms correctly so the appropriate Florida state and local tax is collected on taxable transactions.
What Should You Do After Crossing the Florida Nexus Threshold?
If your taxable Florida remote sales exceed $100,000:
Confirm that you exceeded the threshold during the previous calendar year.
- Separate marketplace, taxable and exempt sales.
- Check whether you already have physical nexus.
- Register with the Florida Department of Revenue.
- Configure your ecommerce platform to collect the appropriate tax.
- Begin filing and remitting sales tax as required.
Businesses approaching the threshold should monitor their Florida sales throughout the year so they can prepare for any upcoming registration requirement.
Florida Economic Nexus Examples
Shopify seller:
A remote business has $125,000 of taxable direct Shopify sales into Florida during the previous calendar year. It exceeds the economic nexus threshold and should review its registration requirements.
Amazon-only seller:
A business makes $200,000 of Florida sales entirely through a qualifying marketplace provider. The marketplace generally handles sales tax collection, and those facilitated sales generally aren’t included in the individual seller’s remote-sales threshold.
Amazon and Shopify seller:
A business has $150,000 of Amazon sales and $110,000 of taxable direct Shopify sales into Florida. Its direct sales exceed $100,000, meaning the seller generally establishes economic nexus.
What If You Should Have Registered Previously?
If you established Florida nexus in a previous period but didn’t register, you could have outstanding sales tax liabilities, together with applicable penalties and interest.
Depending on your circumstances, a Voluntary Disclosure Agreement (VDA) may provide a way to resolve historical sales tax liabilities and potentially receive benefits such as penalty relief. It’s important to investigate your options before being contacted by the Florida Department of Revenue.
FAQs
What is the economic nexus threshold in Florida?
Florida’s economic nexus threshold is generally more than $100,000 in taxable remote sales during the previous calendar year.
Does Florida have a transaction threshold?
No, Florida does not have a separate transaction-count economic nexus threshold.
Do Amazon sales count toward Florida’s economic nexus threshold?
Generally, sales made through a qualifying marketplace provider aren’t included when determining whether an individual marketplace seller has exceeded Florida’s $100,000 remote-sales threshold.
Can I have Florida nexus without reaching $100,000?
Yes, physical presence, such as employees, inventory or a warehouse in Florida, can create nexus independently of the economic threshold.
Does Shopify automatically handle Florida sales tax?
Shopify provides tools for calculating sales tax, but sellers remain responsible for determining nexus, registering where required and configuring their tax collection correctly.
Final Thoughts
Florida’s economic nexus rules are relatively straightforward, with a $100,000 taxable-sales threshold and no transaction-count requirement. However, sellers need to distinguish between direct, marketplace and exempt sales when determining whether the threshold has been exceeded.
Remote businesses should also consider physical presence, particularly inventory or products stored at a Florida warehouse or fulfilment center, as this can create an obligation regardless of sales volume.
RJM Tax Exemption can help you determine whether you have nexus in Florida and assist with sales tax registration, filing and Voluntary Disclosure Agreements where required.
Last updated: August 2026. Sales tax rules can change. Always check current Florida Department of Revenue guidance when determining your obligations.
