Florida sales & use tax.
The facts an advisor checks first — rate, nexus threshold, marketplace rules — with links to the controlling authority.
Florida: rate, nexus & administration.
- State rate
- 6%
- Local rates
- County surtaxes of 0.5%–1.5% in most counties, applied only to the first $5,000 of a single item
- Economic nexus
- $100,000 in sales · effective July 1, 2021Previous calendar year taxable remote sales.Controlling authority: Fla. Stat. § 212.0596(1)(b), (2) ↗
- Marketplace facilitator
- Yes — effective July 1, 2021
- Streamlined (SST)
- Not a member
- Administered by
- Florida Department of Revenue ↗
What to watch in Florida
- A late adopter — Florida’s economic nexus and marketplace rules took effect only in mid-2021, so lookback exposure math differs from most states.
- Florida’s long-standing sales tax on commercial rent was repealed effective October 1, 2025.
- SaaS and electronically delivered software are generally not taxable.
- The county surtax cap on single items above $5,000 is a frequent over-collection trap.
Rates, thresholds, and taxability change mid-year — verify against the Florida Department of Revenue before advising. In L3i, every determination is cited to the controlling authority.
The Florida voluntary disclosure agreement.
Behind in Florida? There’s a front door. The voluntary disclosure program lets a business settle unregistered-period exposure on defined terms — before the state finds it first. The terms that shape the client conversation:
Administered by the Florida Department of Revenue ↗ · also reachable through the MTC multistate voluntary disclosure program. Program terms as of February 2026 — confirm current terms before filing. L3i pairs the exposure math with the filing itself — see exposure analysis & VDA services.
Florida, in brief.
What is the economic nexus threshold in Florida?
$100,000 in sales, effective July 1, 2021. Previous calendar year taxable remote sales. Once the threshold is crossed, remote sellers must register with the Florida Department of Revenue and begin collecting.
What is the sales tax rate in Florida?
The state sales tax rate is 6%. County surtaxes of 0.5%–1.5% in most counties, applied only to the first $5,000 of a single item.
Do marketplace facilitators collect Florida sales tax?
Yes — marketplace facilitators have been required to collect since July 1, 2021. Direct (non-marketplace) sales remain the seller’s obligation.
How does a remote seller register for Florida sales tax?
Register with the Florida Department of Revenue before collecting — a remote seller must register once it crosses the economic nexus threshold ($100,000 in sales).
Does Florida offer a voluntary disclosure agreement (VDA)?
Yes — the Florida Department of Revenue administers a voluntary disclosure program with a lookback of 36 months (3 years). Penalties are generally waived; interest is generally still due. An advisor can approach the state anonymously before disclosing the client’s identity.
A page tells you the rule. The platform applies it — and remembers why.
L3i runs Florida determinations against a deterministic rules engine, cites the controlling authority, and captures your firm’s judgment so the next Florida question starts further ahead.
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