Strategy Snapshot
Florida requires remote and online sellers to collect sales tax once they exceed $100,000 in Florida retail sales in the prior calendar year. Marketplace facilitators like Amazon collect on behalf of their sellers, but sellers with their own sales channels remain responsible for those.
More than $100,000 in taxable Florida retail sales in the previous calendar year creates economic nexus and a duty to register and collect.
When a marketplace facilitator (Amazon, Etsy, eBay) collects Florida tax on your behalf, those sales are covered, but your own website and other channels are not.
Assuming the marketplace handles everything. Direct sales through your own store or checkout still require your own registration once you cross the threshold.
The rules for online sellers changed dramatically after the U.S. Supreme Court’s South Dakota v. Wayfair decision, which allowed states to require sales tax collection from sellers with no physical presence. Florida adopted economic nexus effective July 1, 2021. If you sell online into Florida, here is what determines whether you must collect.
Economic Nexus: The $100,000 Threshold
Florida requires a remote seller to register and collect sales tax once it makes more than $100,000 in taxable retail sales delivered into Florida during the previous calendar year.
“Remote seller” means a business with no physical presence in Florida that sells into the state. If you cross the threshold, you must register with the Department of Revenue, begin collecting Florida sales tax (6% state plus county surtax based on delivery location), and file returns like any in-state business.
Unlike some states, Florida’s threshold is based on a dollar amount only. There is no separate “number of transactions” trigger.
Marketplace Facilitator Rules
Florida’s marketplace facilitator law requires platforms such as Amazon, Etsy, eBay, and Walmart Marketplace to collect and remit Florida sales tax on behalf of their third-party sellers.
This is genuinely helpful: for sales made through those marketplaces, the platform handles collection and remittance. You do not separately collect Florida tax on those specific transactions.
The catch is mixed channels. Many sellers operate both a marketplace presence and their own website (Shopify, WooCommerce, a direct checkout). The marketplace covers only the marketplace sales. Your direct sales are your responsibility, and once you cross the economic nexus threshold, you must register and collect on them yourself.
The marketplace handles the marketplace. Your own store does not handle itself. Sellers who assume Amazon covers everything are the ones who get surprised.The mixed-channel gap
What Crossing the Threshold Requires
Once you have economic or physical nexus in Florida, you must:
- Register with the Florida Department of Revenue (Form DR-1),
- Collect 6% state tax plus the correct county discretionary surtax based on where each order is delivered,
- File Form DR-15 on your assigned schedule, including zero returns for periods with no taxable activity, and
- Keep records of which sales were marketplace-facilitated versus direct, since only the direct sales flow through your own return.
Sourcing the County Surtax
For shipped orders, the discretionary surtax is generally based on the delivery county, not your business location. An online seller shipping statewide must apply the correct combined rate for each destination, something most e-commerce platforms and tax engines can automate once configured correctly.
When to Get Help
Online sellers most often need help when they:
- Sell through multiple channels and are unsure which sales they must collect on,
- Have crossed the threshold in several states at once and need a multi-state strategy,
- Stored inventory in Florida (FBA) and created physical nexus without realizing it, or
- Discovered they should have been collecting and need to address back periods.
The cost of getting current voluntarily is almost always lower than the cost of being assessed after an audit.
Related Articles
- Florida Sales Tax for Small Businesses: Registration, Rates, and Filing
- Form 1099-K for Ecommerce Sellers: What the Threshold Change Means
- Entity Structure for Amazon and Etsy Sellers
Last updated: 2026