California vs Florida Sales Tax Nexus — Comparison 2026
Compare economic nexus thresholds, state and local rates, and filing rules in California and Florida.
| Metric | California | Florida |
|---|---|---|
| Economic nexus threshold | $500,000 | $100,000 |
| Transaction threshold | None | None |
| State rate | 7.25% | 6.00% |
| Avg. local rate | 1.57% | 1.00% |
| Combined state + local | 8.82% | 7.00% |
| Marketplace facilitator | Yes | Yes |
| Effective since | 2019-04-01 | 2021-07-01 |
Which state is easier for sellers?
For low-revenue sellers: nexus triggers first in Florida because of its $100,000 threshold. If you cross that first, you register there first.
On rate: Florida is friendlier for customers with a combined state + local rate of 7.00% vs 8.82%.
Neither state has a transaction-count trigger — only the dollar threshold matters.
California — nexus note
Economic nexus triggers at $500,000 in gross sales of tangible personal property delivered into California in the current or prior calendar year. No transaction count threshold. AB 147 expanded the threshold from the original $100K/200 transactions to $500K sales-only.
Florida — nexus note
Economic nexus triggers at $100,000 in sales of taxable goods or services delivered into Florida in the previous calendar year. No transaction count threshold. Marketplace-facilitated sales are excluded from the threshold calculation.
What to do next
Use the nexus calculator to check exactly which of California and Florida you've already triggered. Then read each state's full guide: