Economic Nexus in Florida Effective July 1, 2021

by Teresa Farnsworth June 23, 2021

Effective July 1, 2021, Florida law requires businesses making remote sales into the state to collect and electronically remit sales and use tax, including any applicable discretionary sales surtax, on those transactions if the business has made taxable remote sales in excess of $100,000 over the previous calendar year.

Examples of remote sales are:

  • Purchases made through the internet
  • Mail-order catalog purchases
  • Purchases made in another country
  • Furniture purchased from dealers located in another state
  • Computer equipment ordered from out-of-state vendors advertising in magazines

Many out-of-state businesses, such as large internet retailers, already collected and remitted sales and use taxes to the Florida Department of Revenue prior to passage ofChapter 2021-2, Laws of Florida.

Additionally, effective July 1, 2021, marketplace providers are required to register to collect and electronically remit sales and use tax on taxable sales they facilitate for marketplace sellers for delivery into Florida.

For additional information on remote sales, review Tax Information Publication (TIP)#21A01-03, “New Registration Requirement for Persons Making Remote Sales and for Marketplace Providers and Sellers.”

Effective July 1, 2021, Florida law requires businesses making remote sales into the state to collect and electronically remit sales and use tax, including any applicable discretionary sales surtax, on those transactions if the business has made taxable remote sales in excess of $100,000 over the previous calendar year. Many out-of-state businesses, such as large internet retailers, already collected and remitted sales and use taxes to the Florida Department of Revenue prior to passage ofChapter 2021-2, Laws of Florida. Additionally, effective July 1, 2021, marketplace providers are required to register to collect and electronically remit sales and use tax on taxable sales they facilitate for marketplace sellers for delivery into Florida. For additional information on remote sales, review Tax Information Publication (TIP)#21A01-03, “New Registration Requirement for Persons Making Remote Sales and for Marketplace Providers and Sellers.” Effective July 1, 2021, Florida law requires businesses making remote sales into the state to collect and electronically remit sales and use tax, including any applicable discretionary sales surtax, on those transactions if the business has made taxable remote sales in excess of $100,000 over the previous calendar year. Many out-of-state businesses, such as large internet retailers, already collected and remitted sales and use taxes to the Florida Department of Revenue prior to passage ofChapter 2021-2, Laws of Florida. Additionally, effective July 1, 2021, marketplace providers are required to register to collect and electronically remit sales and use tax on taxable sales they facilitate for marketplace sellers for delivery into Florida. For additional information on remote sales, review Tax Information Publication (TIP)#21A01-03, “New Registration Requirement for Persons Making Remote Sales and for Marketplace Providers and Sellers.” Effective July 1, 2021, Florida law requires businesses making remote sales into the state to collect and electronically remit sales and use tax, including any applicable discretionary sales surtax, on those transactions if the business has made taxable remote sales in excess of $100,000 over the previous calendar year. Many out-of-state businesses, such as large internet retailers, already collected and remitted sales and use taxes to the Florida Department of Revenue prior to passage ofChapter 2021-2, Laws of Florida. Additionally, effective July 1, 2021, marketplace providers are required to register to collect and electronically remit sales and use tax on taxable sales they facilitate for marketplace sellers for delivery into Florida. For additional information on remote sales, review Tax Information Publication (TIP)#21A01-03, “New Registration Requirement for Persons Making Remote Sales and for Marketplace Providers and Sellers.” Effective July 1, 2021, Florida law requires businesses making remote sales into the state to collect and electronically remit sales and use tax, including any applicable discretionary sales surtax, on those transactions if the business has made taxable remote sales in excess of $100,000 over the previous calendar year. Many out-of-state businesses, such as large internet retailers, already collected and remitted sales and use taxes to the Florida Department of Revenue prior to passage ofChapter 2021-2, Laws of Florida. Additionally, effective July 1, 2021, marketplace providers are required to register to collect and electronically remit sales and use tax on taxable sales they facilitate for marketplace sellers for delivery into Florida. For additional information on remote sales, review Tax Information Publication (TIP)#21A01-03, “New Registration Requirement for Persons Making Remote Sales and for Marketplace Providers and Sellers.” Effective July 1, 2021, Florida law requires businesses making remote sales into the state to collect and electronically remit sales and use tax, including any applicable discretionary sales surtax, on those transactions if the business has made taxable remote sales in excess of $100,000 over the previous calendar year. Many out-of-state businesses, such as large internet retailers, already collected and remitted sales and use taxes to the Florida Department of Revenue prior to passage ofChapter 2021-2, Laws of Florida. Additionally, effective July 1, 2021, marketplace providers are required to register to collect and electronically remit sales and use tax on taxable sales they facilitate for marketplace sellers for delivery into Florida. For additional information on remote sales, review Tax Information Publication (TIP)#21A01-03, “New Registration Requirement for Persons Making Remote Sales and for Marketplace Providers and Sellers.” Effective July 1, 2021, Florida law requires businesses making remote sales into the state to collect and electronically remit sales and use tax, including any applicable discretionary sales surtax, on those transactions if the business has made taxable remote sales in excess of $100,000 over the previous calendar year. Many out-of-state businesses, such as large internet retailers, already collected and remitted sales and use taxes to the Florida Department of Revenue prior to passage ofChapter 2021-2, Laws of Florida. Additionally, effective July 1, 2021, marketplace providers are required to register to collect and electronically remit sales and use tax on taxable sales they facilitate for marketplace sellers for delivery into Florida. For additional information on remote sales, review Tax Information Publication (TIP)#21A01-03, “New Registration Requirement for Persons Making Remote Sales and for Marketplace Providers and Sellers.” Effective July 1, 2021, Florida law requires businesses making remote sales into the state to collect and electronically remit sales and use tax, including any applicable discretionary sales surtax, on those transactions if the business has made taxable remote sales in excess of $100,000 over the previous calendar year. Many out-of-state businesses, such as large internet retailers, already collected and remitted sales and use taxes to the Florida Department of Revenue prior to passage ofChapter 2021-2, Laws of Florida. Additionally, effective July 1, 2021, marketplace providers are required to register to collect and electronically remit sales and use tax on taxable sales they facilitate for marketplace sellers for delivery into Florida. For additional information on remote sales, review Tax Information Publication (TIP)#21A01-03, “New Registration Requirement for Persons Making Remote Sales and for Marketplace Providers and Sellers.”
Teresa Farnsworth
Teresa Farnsworth

Teresa Farnsworth is the VP / Account Manager at Zip2Tax. She works closely with her clients to make sure they have just what they need to collect the right amount of sales or use tax in the U.S. and Canada. Questions? Chat with Teresa on the Web site, the Subscriber User Portal, or call her direct line; 866-492-8494.


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