Do you have sales tax nexus in Florida?
You only have to begin thinking about Florida sales tax if you have sales tax nexus in Florida.
“Sales tax nexus” is just a fancy way of saying “significant presence” in a state.
Florida considers a seller to have sales tax nexus in the state if you have any of the following in the
state:
- Ownership of property in the state.
- Sales of taxable items at retail.
- An employee present in the state.
- Repairs or alterations of tangible personal property.
- Rentals, leases, or licenses to use real property
- Rentals of short-term living accommodations
- Rental or lease of personal property
- Manufacturing or producing goods for sale at retail.
-
Importing goods from any state or foreign country, for sale at retail or for use in the business or for
pleasure.
-
Providing taxable services (for example, investigative and crime protection services, interior
nonresidential cleaning services, and nonresidential pest control services).
You can click here to read exactly what the Florida Department of Revenue (Florida’s taxing authority) has
to
say about what constitutes
sales
tax nexus in
Florida.
Do you have sales tax nexus in Florida if you sell on FBA?
If you sell on Amazon FBA, you may have sales tax nexus in Florida. Storing
physical
products in a state can create sales tax nexus, and Florida is home to multiple Amazon Fulfillment Centers.
You may find that your inventory is stored in one or all of Florida’s Amazon fulfillment centers in this
list:
| JAX2 | 12900 Pecan Park Rd. Jacksonville, FL 32218-2432 | Duval | 7% |
| JAX3 | 13333 103rd St. Cecil Commerce Center Jacksonville, FL 32221-8686 | Duval | 7% |
| MIA1 | 14000 NW 37th ave Opa-locka, FL 33054-6324 | Miami-Dade | 6% |
| TPA1 | 3350 Laurel Ridge Ave Ruskin, FL 33570 | Hillsborough | 7% |
| TPA2 | 1760 County Line Rd Lakeland, FL 33811-1808 | Polk | 7% |
Do you have economic nexus in Florida?
To date, Florida has no economic nexus laws, but legislation is constantly evolving with new
states being added frequently.
However, even though there are not economic nexus laws in place, physical nexus laws still apply so you may
have a requirement for sales tax in Florida if you meet the physical criteria.
Is what you’re selling even taxable?
You’ve probably read this far because you realized you have sales tax nexus in Florida. Your next step is to
determine if what you’re selling is even taxable.
Services in Florida are generally not taxable. So if you’re an event planner or a car stereo
technician, you’re in luck and you don’t have to worry about sales tax. But watch out – if the service you
provide includes creating or repairing a product, you may have to deal with the sales tax on products.
Tangible products are taxable in Florida , with a few exceptions. These exceptions include
groceries, some medicine and common household remedies, seeds and fertilizer, and prosthetic or orthopedic
instruments.
So if you sell car parts, then charge sales tax to your Florida customers.
But if you’re an doctor, as example, you don’t charge sales tax to your Florida customers.
If you have sales tax nexus in Florida and your products are taxable, your next step is to register for a
sales tax permit.
How to Register for a Sales Tax Permit in Florida
Sellers with sales tax nexus in Florida must apply for a Florida sales tax permit.
You can register online via Florida’s
Registration and Account
Maintenance portal.
You can register by mail by filling out Florida Form DR-1.
(Though Florida recommends that you register online.)
In Florida, there may be a waiting period to use the online system to file and pay sales tax.
How to Collect Sales Tax in Florida
So you’ve determined that you have sales tax nexus in Florida and what you’re selling is taxable. And you’re
all set and registered for your Florida sales tax permit(s). The next step is to determine how much sales
tax to
collect. The sales tax rate you collect in Florida depends on whether you are based in Florida or
out-of-state.
How to Collect Sales Tax in Florida if You are Based in Florida
Florida is a destination-based sales tax state. So if you live in Florida, collect sales tax at the sales
tax rate of the address where you ship your product.
Example: You live in Fort Walton Beach, FL 32548 and sell a product to your customer in Tampa, FL 33601. You
would charge the sales tax rate in Tampa of 7% on your
product.
How to Collect Sales Tax in Florida if you are Not Based in Florida.
Florida wants sellers who made a sale into Florida from outside the state to charge sales tax based on the
destination of the buyer.
Example: You live in Louisiana, but have nexus in Florida. You sell a product to a customer in Miami, FL
33133. You would charge the state rate of 6% with a local tax rate of 1% for a total of 7% sales tax on the
sale.
What are the Amazon sales tax settings for Florida?
If you are an Amazon pro seller and use Amazon to collect sales tax, be sure you have your Florida sales tax
settings entered correctly. Find step-by-step instructions for setting up your Amazon sales tax settings
here.
|
Seller living in Florida
|
X
|
X
|
X
|
X
|
N/A
|
Yes
|
Yes
|
|
Seller living outside of Florida
|
X
|
X
|
X
|
X
|
N/A
|
Yes
|
Yes
|
Should you collect sales tax on shipping charges in Florida?
If you sell online you will most likely be required to charge sales tax on shipping charges
in Florida.
| 1 | Jacksonville | 907,529 | Duval | 7.000% |
| 2 | Miami | 479,009 | Miami-Dade | 7.000% |
| 3 | Tampa | 394,507 | Hillsborough | 8.500% |
| 4 | Orlando | 290,553 | Orange | 6.500% |
| 5 | St. Petersburg | 269,645 | Pinellas | 7.000% |
| 6 | Hialeah | 235,081 | Miami-Dade | 7.000% |
| 7 | Port St. Lucie | 196,890 | Saint Lucie | 7.000% |
| 8 | Tallahassee | 193,078 | Leon | 7.500% |
| 9 | Cape Coral | 189,648 | Lee | 6.500% |
| 10 | Fort Lauderdale | 180,914 | Broward | 7.000% |
| 11 | Pembroke Pines | 172,673 | Broward | 7.000% |
| 12 | Hollywood | 158,088 | Broward | 7.000% |
| 13 | Miramar | 142,549 | Broward | 7.000% |
| 14 | Gainesville | 134,519 | Alachua | 7.000% |
| 15 | Coral Springs | 132,551 | Broward | 7.000% |
| 16 | Clearwater | 116,807 | Pinellas | 7.000% |
| 17 | Palm Bay | 114,474 | Brevard | 7.000% |
| 18 | Pompano Beach | 113,767 | Broward | 7.000% |
| 19 | Miami Gardens | 112,842 | Miami-Dade | 7.000% |
| 20 | West Palm Beach | 110,745 | Palm Beach | 7.000% |
| 21 | Sarasota | 57,738 | Sarasota | 7.000% |
| 22 | Venice | 23,020 | Sarasota | 7.000% |
| 23 | North Port | 66,300 | Sarasota | 7.000% |
| 24 | Englewood | 14,863 | Charlotte | 7.000% |
| 25 | Port Charlotte | 54,392 | Charlotte | 7.000% |
| 26 | Punta Gorda | 19,761 | Charlotte | 7.000% |
When are Florida Sales Tax Returns Due?
When you file and pay Florida sales tax depends on two things: your assigned filing frequency and your
state’s due dates.
How often will you file sales tax returns in Florida?
States assign you a filing frequency when you register for your sales tax permit. In most states, how often
you file sales tax is based on the amount of sales tax you collect from buyers in the state. In Florida, you
will be required to file and remit sales tax either monthly, quarterly, semiannually or annually.
How often you are required to file sales tax in Florida follows this general rule:
| $0 to $8.33 | Annual |
| $8.34 to $41.66 | Semi-Annual |
| $83.34 and up | Monthly |
| $41.67 to $83.33 | Quarterly |
Florida sales tax returns are always due by the 20th of the month following the reporting period.
However it is important to note that Florida requires an extra business day to process payments, so
though the “filing” due date may be the 20th, the payment due date will be 1-2 days earlier and must be
initiated by 5pm ET to count as “on time.” This is indicated below by the “Payment
Initiation Due Date.” Keep in mind that all sales tax dates and other info is subject to change, so always
consult with the Florida Department of Revenue for final say on all sales tax matters.
If the Florida filing due date falls on a weekend or holiday, sales tax is due the next business day.
Florida Monthly Sales Tax Filing Due Dates
| January | February 20, |
| February | March 20, |
| March | April 20, |
| April | May 20, |
| May | June 20, |
| June | July 20, |
| July | August 20, |
| August | September 20, |
| September | October 20, |
| October | November 20, |
| November | December 20, |
| December | January 20, NaN |
*indicates a due date pushed back due to a weekend or holiday
Florida Quarterly Sales Tax Filing Due Dates
| Q1 (Jan-March) | April 20, |
| Q2 (April-June) | July 20, |
| Q3 (July-Sept) | October 20, |
| Q4 (Oct-Dec) | January 20, NaN |
Florida Semiannual Sales Tax Filing Due Dates
| Jan 1-June 30, | July 20, |
| July 1-Dec 31, | January 20, NaN |
Florida Annual Sales Tax Filing Due Dates
How to File Sales Tax in Florida
When it comes time to file sales tax in Florida you must do three things:
How to File and Pay Sales Tax in Florida
You have three options for filing and paying your Florida sales tax:
Other Facts You Should Know about Florida Sales Tax Filing
There are a few more things you should know about sales tax in Florida:
Penalties:
-
Late Filing Penalty - 10% of any unpaid tax if failure is up to 30 days, and an additional
10% of any unpaid tax for each additional 30 days, or fraction thereof, not to exceed 50%
Other penalties for fraud or serial offenses include higher penalties and even criminal charges.
“Zero returns”:
Florida requires that any seller with a sales tax permit file a sales tax return on your due date even if
you
don’t have any sales tax to report or pay. They will charge a late fee ofa minimum of $50 if 10% of Line 10
is
less than $50 or 10% of the amount due on Line 10.
Discounts:
Many states understand that collecting sales tax is a difficult burden on merchants, and will provide a
discount to help alleviate some of this burden. In Florida if you electronically file (e-file) your return
and
electronically pay (e-pay) tax timely, you are entitled to receive a collection allowance. The collection
allowance is 2.5 percent (0.025 of the first $1,200 of
the
Amount Due (Line 10), not to exceed $30.
Only dealers who e-file and e-pay timely may receive a collection allowance, and may choose to donate the
allowance to the Educational Enhancement Trust Fund. Dealers who file their returns or make payments by a
method other than electronic means are not entitled to a collection allowance.
And that’s it. You’ve mastered Florida sales tax filing! Now that sales tax is out of the way, you can get
back
to what you do best – running your business.
