Florida Sales Tax Guide & Nexus Calculator (2026)

Florida is the third most populous US state and has no personal income tax, making it a major e-commerce market. The $100,000 economic nexus threshold is standard, but Florida’s digital goods taxability is partial — SaaS is generally not taxable while certain downloaded software is. Remote sellers need to classify their digital product types carefully.

Quick Reference

Criterion	Detail
State Rate	6%
Economic Nexus Threshold	$100,000 gross sales (rolling 12 months)
Transaction Threshold	None
Digital Goods / SaaS	Partially taxable
Typical Filing Frequency	Quarterly
SST Member	No
Registration Portal	floridarevenue.com

Economic Nexus

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Gross Revenue (USD)

$

Total Transactions (not required)

Enter your trailing 12-month revenue to calculate nexus status.

For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026

Florida’s economic nexus threshold is $100,000 in gross sales of taxable tangible personal property delivered into Florida in the prior calendar year. Florida implemented its economic nexus law effective July 1, 2021 — later than most states.

Key detail: Florida’s threshold is specifically tied to taxable tangible personal property. Revenue from non-taxable sales (e.g., SaaS if you take the position it is not taxable) may not count toward the threshold. This contrasts with most states that use gross sales regardless of taxability. Consult current Florida DOR guidance for how your specific product revenue is measured against the threshold.

Marketplace-facilitated sales through Amazon, Etsy, eBay, and other platforms count toward the threshold. Once you cross $100,000, you must register before your next taxable sale.

Tax Rate and Product Taxability

Florida’s state rate is 6%. Counties impose a discretionary surtax on top:

• State: 6%
• County surtax: typically 0.5%–2.5% (most counties are 0.5%–1.5%)
• No municipal rates (Florida does not allow city-level sales taxes)
• Combined maximum: up to 8.5% in some counties

The county surtax applies to the first $5,000 of the sale price of tangible personal property. Above $5,000, the county surtax does not apply — only the 6% state rate.

Product Categories

Taxable: Tangible personal property, most retail goods, admissions.

Exempt: Prescription drugs, most groceries, certain medical equipment, agricultural products.

Partially taxable: Digital goods — see below.

Digital Goods and SaaS

Florida’s digital goods taxability is partial — not all digital products are treated the same way:

Not taxable (generally):

• SaaS (software-as-a-service accessed remotely) — Florida has consistently held that purely remote software access does not constitute a taxable sale of tangible personal property or a taxable service
• Online subscription services for digital content
• Cloud-based services with no permanent copy delivered

Taxable or potentially taxable:

• Downloaded software — Florida taxes the sale of software when a permanent copy is delivered electronically to the customer. This has been Florida’s position for prewritten (off-the-shelf) software in downloaded form
• Electronic delivery of taxable goods — if the digital product is a substitute for something that would be taxable in physical form, Florida may assert taxability

The line in Florida is effectively: download = potentially taxable; remote access/SaaS = not taxable. If your product is a pure SaaS subscription with no downloadable component, you likely have no Florida sales tax obligation on that revenue.

For sellers with mixed product catalogs (some SaaS, some downloadable software or digital files), Florida requires careful product-level classification.

Registration

Florida is not an SST member, so you must register directly with the Department of Revenue.

1. Go to floridarevenue.com
2. Access “e-Services” and select “Register New Business”
3. Complete the Florida Business Tax Application (DR-1)
4. Provide EIN, business type, and estimated Florida sales
5. You will receive a Florida Sales and Use Tax Certificate of Registration

The registration is free. Florida does not charge a permit fee for remote seller registration.

Foreign Sellers

Florida accepts foreign business registrations through the online portal. A US EIN is required. Florida does not require a registered agent or Florida address for remote sellers.

Filing Frequency and Deadlines

Florida assigns filing frequency based on prior-year sales tax liability:

Annual Tax Liability	Filing Frequency
Less than $1,000	Annual
$1,000–$5,999	Semi-annual
$6,000–$23,999	Quarterly
$24,000 or more	Monthly

Quarterly due dates: Returns are due by the 1st of the second month after the quarter ends, with a final deadline of the 20th of that month. For example: Q1 return (Jan–Mar) is due by May 20.

Florida offers a collection allowance (discount) for timely filers: 2.5% of the first $1,200 of tax collected per period, capped at $30. This incentivizes early payment.

Compliance Notes

County surtax cap: The $5,000 county surtax cap is Florida-specific and affects sellers of high-value goods. Only the first $5,000 of a sale is subject to the county rate — amounts above that are taxed at the 6% state rate only. Ensure your tax calculation engine handles this correctly.

SaaS exemption is meaningful: Florida’s non-taxable treatment of SaaS is well-established. Digital-only SaaS businesses selling into Florida may not need to register at all if their only Florida-destined revenue is SaaS subscriptions.

Nexus threshold linked to taxable sales: Because Florida’s threshold applies to taxable tangible personal property, pure SaaS sellers may technically never cross the threshold — though this can be complex if you also sell some taxable digital downloads. Consult a Florida tax professional for your specific product mix.

Amazon FBA: Amazon operates fulfillment centers in Florida. FBA inventory in Florida creates physical nexus from dollar one, regardless of the $100,000 threshold.

Not an SST member: SST multi-state registration does not cover Florida.

Related Guides

• US Sales Tax Overview
• State Sales Tax Index — All 50 States
• Amazon FBA and Physical Nexus
• Stripe Tax for Digital Goods and SaaS
• Foreign Sellers Guide to US Sales Tax
• US Sales Tax Compliance Checklist