What triggers sales tax nexus in Florida?

Sales tax nexus in Florida is triggered by exceeding economic nexus thresholds, physical presence, inventory location, or certain service activities.

Do marketplace sellers need to register in Florida?

Some marketplace sellers may still need to register, particularly if they make direct sales outside the marketplace.

Can sales tax exposure exist even if tax was never collected?

Yes. Sales tax exposure often exists before registration or tax collection occurs.

Florida Sales Tax Nexus and Exposure Guide

Q: Are services taxable in Florida?

Florida taxes many services that are exempt in other states, including cleaning, pest control, and certain repair services.

Florida sales tax nexus rules are relatively straightforward compared to some states, but sales tax exposure still commonly develops for growing businesses. Economic nexus, marketplace activity, inventory location, and service taxability can all trigger Florida sales tax obligations. Many businesses assume Florida exposure only applies to physical presence. In reality, remote sellers and marketplace sellers frequently create exposure without realizing it. The key is understanding when Florida sales tax nexus applies and how to move toward compliance without unnecessary registration or filing.

What creates sales tax nexus in Florida

Florida sales tax nexus can be created through physical presence, economic activity, or inventory location.

Common nexus triggers include:

Exceeding Florida economic nexus thresholds
Inventory stored in Florida warehouses or fulfillment centers
Employees, contractors, or agents in Florida
Direct sales into Florida outside marketplaces
Certain affiliate relationships

Once nexus exists, registration and filing obligations may apply.Once nexus exists, registration and filing obligations may apply.

Florida economic nexus thresholds

Florida enforces economic nexus for remote sellers based on revenue thresholds.

Economic nexus is triggered when a business has:

More than 100000 dollars in taxable sales delivered into Florida during the previous calendar year

Once the threshold is exceeded, the business is required to register, collect, and remit Florida sales tax. Florida does not currently use a transaction count threshold. Revenue alone determines economic nexus.

Marketplace facilitator rules in Florida

Florida requires marketplace facilitators to collect and remit sales tax on behalf of marketplace sellers in many cases. However, marketplace collection does not eliminate all seller responsibilities.

Marketplace sellers may still need to:

Register with Florida in certain scenarios
Report direct sales made outside the marketplace
Address use tax exposure on purchases

Marketplace rules vary by transaction type and seller activity.

Service taxability in Florida

Florida taxes many services that are exempt in other states.

Common taxable services include:

Commercial cleaning services
Nonresidential pest control
Security services
Certain repair and maintenance services

Service businesses frequently create exposure by assuming services are not taxable. Service taxability should always be reviewed before registration or filing.

Common sales tax exposure scenarios in Florida

Sales tax exposure in Florida often develops when:

Remote sellers exceed economic nexus thresholds without registering
Marketplace sellers also make direct sales
Service businesses misclassify taxable services
Businesses store inventory in Florida fulfillment centers
Registration occurs late after tax should have been collected

Exposure can exist even if tax was never charged to customers.

Common misconceptions about Florida sales tax nexus

Florida does not require registration for every remote seller. Marketplace collection does not remove all obligations. Service businesses are not automatically exempt. Registering too early can create unnecessary filing burdens. Exposure does not always mean penalties are due.

Clarity before action is essential.

What Florida sales tax exposure means

Sales tax exposure in Florida may include:

Periods where registration should have occurred
Missed sales tax filings
Uncollected or undercollected tax
Incorrect service tax treatment
Penalties and interest over time

Not all exposure requires immediate remediation. Prioritization matters.

How to decide next steps for Florida sales tax compliance

A practical approach includes:

Step 1

Confirm whether economic or physical nexus exists

Step 2

Identify when the revenue threshold was crossed

Step 3

Review service and product taxability

Step 4

Separate states requiring action from those that do not

Step 5

Decide next steps before filing or paying anything

This avoids unnecessary registrations and compliance mistakes.

How TaxMap helps with Florida sales tax nexus

TaxMap helps businesses:

Identify Florida sales tax nexus triggers
Determine likely nexus start dates
Understand exposure risk by period
Avoid unnecessary registrations
Prepare clear outputs for CPAs and advisors

TaxMap supports structured compliance decisions for growing and established businesses.

Check Your Exposure

Related guides

Frequently asked questions

Sales tax nexus in Florida is triggered by exceeding the economic nexus revenue threshold, physical presence, inventory location, or certain service activities.

Economic nexus applies when a business exceeds 100000 dollars in taxable sales delivered into Florida during the prior calendar year.

Some marketplace sellers may still need to register, especially if they make direct sales outside the marketplace.

Are services taxable in Florida?

Yes. Florida taxes many services that are exempt in other states. Service taxability should be reviewed carefully.

Can exposure exist even if I never collected tax?

Yes. Sales tax exposure often exists before registration or collection occurs.

Florida Sales Tax Nexus and Exposure