Florida Sales Tax Economic Nexus Guide (Senate Bill 50)

Florida was among the last major economic states to adopt economic nexus, officially enacting Senate Bill 50 (SB 50) effective July 1, 2021. The legislation is administered by the Florida Department of Revenue (FDOR).

1. Key Difference: "Taxable" Remote Sales Only

Unlike California and Texas which evaluate total gross sales (including exempt sales), Florida's statutory threshold explicitly counts only taxable sales of tangible personal property. If your products are statutorily exempt from Florida sales tax (e.g., qualifying grocery items or specific medical supplies), they do not count toward the $100,000 threshold.

2. Florida Base Rate & County Discretionary Surtaxes

Florida's general state sales tax rate is 6.00%. In addition, Florida counties may impose a discretionary sales surtax ranging from 0.5% to 2.5%.

Remote sellers with nexus must collect the discretionary surtax based on the county where the item is delivered. Important exception: Florida law limits discretionary surtaxes to only the first $5,000 of a single sale of tangible personal property.

3. Marketplace Facilitator Protections

Under SB 50, marketplace facilitators (Amazon, Walmart, eBay) are required to collect and remit tax on all sales made through their platforms into Florida. Remote sellers operating exclusively through marketplace facilitators do not need to register for a sales tax permit unless they also make direct sales through their own eCommerce store.