Florida’s economic nexus threshold requires remote sellers to collect Florida sales tax once they exceed $100,000 in taxable sales to Florida customers. This applies to businesses with no physical presence in the state. If you’re selling products or taxable services from outside Florida to customers within Florida, you need to track your sales volume.

The threshold is based on taxable sales only. Exempt sales and nontaxable transactions don’t count toward the $100,000. If you sell $150,000 to Florida customers but $60,000 of that is exempt wholesale sales, your taxable sales are $90,000 and you haven’t triggered the requirement yet.

Florida uses a calendar year measurement. You look at sales in the current calendar year and the prior calendar year. If you exceeded $100,000 in either period, you have nexus. This means crossing the threshold in October 2024 creates an obligation that continues through 2025, regardless of your 2025 sales volume.

Once you exceed the threshold, you must register with the Florida Department of Revenue and begin collecting sales tax from Florida customers. Registration should happen before you start collecting, and collection should begin promptly after exceeding the threshold. Florida expects you to monitor your sales and act quickly once you cross the line.

E-commerce businesses are most commonly affected by this rule. If you sell through your own website, Amazon, Etsy, or other platforms, sales to Florida addresses count toward your threshold. Some marketplace facilitators like Amazon handle collection on your behalf for sales through their platform, but you still need to understand your total exposure across all channels.

The $100,000 threshold is consistent with most other states. After the 2018 Supreme Court decision in South Dakota v. Wayfair, states gained the authority to require sales tax collection from remote sellers based on economic activity rather than physical presence. Florida adopted its economic nexus rule effective July 1, 2021.

Failing to register when required exposes you to back taxes, penalties, and interest. Florida can assess tax on sales made after you should have registered, plus late payment penalties. If you’re approaching the threshold or recently exceeded it, getting registered promptly limits your exposure.

If you’re unsure whether your sales trigger the requirement or need help with registration and ongoing sales tax compliance, working with someone who understands multi-state sales tax rules can save you from costly mistakes. The rules seem straightforward until you’re trying to figure out which sales count, when to register, and how to handle exemptions.