Sales Tax in Florida: A Complete Guide for Ecommerce Sellers

Florida has a $100,000 economic nexus threshold and a 6% state rate (plus county surtax). One of Florida’s most distinctive compliance requirements, and the one most often overlooked by ecommerce sellers with B2B customers, is the annual resale certificate renewal obligation. Florida resale certificates expire at year-end and must be renewed annually, unlike most states where resale certificates have multi-year validity.

Quick reference

Economic nexus

Florida’s $100,000 threshold is measured on a prior calendar year basis. A seller that first exceeded $100,000 in Florida sales in 2024 was required to register beginning January 1, 2025. Florida does not use a trailing 12-month window, only the prior full calendar year is measured.

Florida enacted its economic nexus law on July 1, 2021, which is later than most states (which enacted following the 2018 Wayfair decision). Remote sellers should verify their Florida threshold crossing date, as the law was not in effect before mid-2021.

Physical nexus

Physical presence in Florida creates nexus immediately:

• Warehouse or storage facility in Florida
• Amazon FBA inventory in Florida fulfillment centers
• Employees, agents, or independent contractors in Florida
• Office or business location

Registration

Register with the Florida Department of Revenue at floridarevenue.com. Registration is free. Florida issues a Certificate of Registration (DR-11) and a separate Certificate of Resale if applicable.

Florida typically assigns filing frequency at registration based on expected liability. Most mid-market sellers are assigned monthly or quarterly.

Tax rates

State rate: 6%

Discretionary surtax: Florida counties can levy a discretionary sales surtax of up to 1.5%. Most counties levy 0.5%–1%. Rates by county:

• Miami-Dade: 1% (7% combined)
• Broward: 1% (7% combined)
• Palm Beach: 1% (7% combined)
• Hillsborough (Tampa): 1.5% (7.5% combined)
• Orange (Orlando): 0.5% (6.5% combined)
• Duval (Jacksonville): 1% (7% combined)

The county surtax applies to the first $5,000 of any single transaction for tangible personal property, purchases above $5,000 don’t incur additional surtax on the excess. This cap doesn’t apply to services.

What’s taxable

Generally taxable: Electronics, clothing, furniture, sporting goods, toys, jewelry, most tangible personal property.

Generally exempt:

• Prescription medications
• Groceries and most food for home consumption (with exceptions)
• Agricultural supplies and equipment
• Residential electricity and gas (with some conditions)

Notable Florida rules:

• Clothing: Florida taxes clothing, there is no general clothing exemption
• Digital products: Florida’s treatment of digital products has been complex. Downloaded software, digital books, and streaming services may be taxable depending on the specific product type. Florida updated its digital product rules in recent years; sellers of digital goods should confirm current treatment
• Commercial rent: Florida is one of the few states that taxes commercial real property leases at the state level (a declining rate over recent years)

Shipping taxability

Florida taxes shipping charges when the items being shipped are taxable. Shipping charges for exempt goods are generally not taxable. Florida follows the same general rule as most states: taxability of the shipped item determines taxability of the delivery charge.

Marketplace facilitator rules

Florida’s marketplace facilitator legislation took effect July 1, 2021 (the same date as the economic nexus law). Qualifying marketplace facilitators collect and remit Florida sales tax on marketplace-facilitated sales.

Remote sellers whose only Florida sales are through marketplace facilitators and who have no Florida physical nexus are not required to separately register. Sellers with Florida physical nexus or direct-channel Florida sales must register.

The resale certificate renewal requirement

Florida’s annual resale certificate renewal is one of the state’s most distinctive compliance features and the most commonly missed by ecommerce sellers.

Florida Annual Resale Certificates (Form DR-13) cover only the calendar year for which they were issued. A certificate issued in 2024 is invalid for 2025 purchases. Sellers accepting Florida resale certificates must:

1. Verify the certificate is valid for the current year at the time of sale
2. Request a renewed certificate from exempt customers each January
3. Collect tax on any purchases made after expiration and before renewal

Florida’s DOR provides an online verification tool at floridarevenue.com to confirm that a buyer’s Florida business tax registration is active, use this to verify the underlying registration before accepting a resale certificate.

Practical implication: Build Florida certificate renewal into your January compliance calendar every year. Sellers with Florida B2B customers who miss this often discover expired certificates only when an audit requests documentation.

State-specific notes

DR-13 annual renewal: Unlike most states, Florida exemption certificates expire annually. Build a January renewal process into your exemption certificate management program.

County surtax cap at $5,000: The county surtax applies only to the first $5,000 of each transaction for tangible personal property. High-value orders (B2B equipment, etc.) may benefit from this cap.

Late 2021 effective date: Florida’s economic nexus law is effective July 1, 2021, not 2019 like most states. Prior Florida exposure from economic nexus doesn’t extend before that date (physical nexus exposure may extend earlier).