Which state has the lower sales tax nexus threshold, Florida or Arizona?

Both Florida and Arizona publish the same economic nexus dollar threshold of $100,000, so a remote seller would reach each state's published threshold at the same level of in-state sales. These are the thresholds published by each state's tax authority as of 2026-05-27; confirm against the official source before registering.

Do both Florida and Arizona have marketplace facilitator laws?

Yes. Both Florida and Arizona have marketplace facilitator laws, so marketplaces such as Amazon, Etsy, and eBay collect and remit sales tax on the sales they facilitate in both states. Direct-to-consumer sales you make outside a marketplace remain your own responsibility once you cross each state's threshold. Verified 2026-05-27.

Which has the lower sales tax rate, Florida or Arizona?

Florida has the lower combined state and local sales tax rate at 7.00%, compared with 8.52% in Arizona. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-05-27.

Do I need to register for sales tax in both Florida and Arizona?

It depends on where you cross each state's economic nexus threshold (or have physical presence there). Florida's published threshold is $100,000, and Arizona's is $100,000. You generally register in a state only once you cross its threshold, so you may have an obligation in one, both, or neither. Run the nexus calculator with your actual sales and confirm with each state's official source. Thresholds as of 2026-05-27.

When did economic nexus take effect in Florida and Arizona?

Florida's economic nexus rule took effect on 2021-07-01, and Arizona's took effect on 2021-01-01. Both stem from the 2018 South Dakota v. Wayfair Supreme Court decision, which let states require remote sellers to collect once an economic threshold is met.

Florida vs Arizona Sales Tax: 7.00% vs 8.52%, Nexus 2026

Updated 2026-06-26

Reviewed by Nexus by State research team using official state tax sources. Last reviewed 2026-06-26.

Compare Florida and Arizona sales tax rates: Florida shows a 7.00% combined state and average local rate with a $100,000 economic nexus threshold, while Arizona shows 8.52% with a $100,000 threshold. This guide focuses on seller sales-tax obligations rather than personal income-tax returns.

Metric	Florida	Arizona
Economic nexus threshold	$100,000	$100,000
Transaction threshold	None	None
State rate	6.00%	5.60%
Avg. local rate	1.00%	2.92%
Combined state + local	7.00%	8.52%
Marketplace facilitator	Yes	Yes
Effective since	2021-07-01	2021-01-01

Which state is easier for sellers?

For low-revenue sellers: nexus triggers first in both states because of its 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 8.52%.

Neither state has a transaction-count trigger — only the dollar threshold matters.

Florida — nexus note

Florida sales tax nexus and economic nexus threshold: effective July 1, 2021, an out-of-state retailer with no Florida physical presence must register, collect, report, and remit Florida sales tax and discretionary sales surtax once it has taxable remote Florida sales exceeding $100,000 over the previous calendar year. Florida uses a sales-only threshold -- no transaction-count test. Registered marketplace providers collect and remit Florida tax on taxable retail sales they facilitate; marketplace sellers with Florida physical presence or more than $100,000 in taxable remote Florida sales outside the marketplace must register and collect on those outside-marketplace sales.

Arizona — nexus note

Economic nexus in Arizona triggers at $100,000 in gross sales delivered into Arizona in the current or prior calendar year. No transaction count threshold.

What to do next

Use the nexus calculator to check exactly which of Florida and Arizona you've already triggered. Then read each state's full guide:

Florida overview →Arizona overview →

Frequently asked questions

Which state has the lower sales tax nexus threshold, Florida or Arizona?: Both Florida and Arizona publish the same economic nexus dollar threshold of $100,000, so a remote seller would reach each state's published threshold at the same level of in-state sales. These are the thresholds published by each state's tax authority as of 2026-05-27; confirm against the official source before registering.
Do both Florida and Arizona have marketplace facilitator laws?: Yes. Both Florida and Arizona have marketplace facilitator laws, so marketplaces such as Amazon, Etsy, and eBay collect and remit sales tax on the sales they facilitate in both states. Direct-to-consumer sales you make outside a marketplace remain your own responsibility once you cross each state's threshold. Verified 2026-05-27.
Which has the lower sales tax rate, Florida or Arizona?: Florida has the lower combined state and local sales tax rate at 7.00%, compared with 8.52% in Arizona. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-05-27.
Do I need to register for sales tax in both Florida and Arizona?: It depends on where you cross each state's economic nexus threshold (or have physical presence there). Florida's published threshold is $100,000, and Arizona's is $100,000. You generally register in a state only once you cross its threshold, so you may have an obligation in one, both, or neither. Run the nexus calculator with your actual sales and confirm with each state's official source. Thresholds as of 2026-05-27.
When did economic nexus take effect in Florida and Arizona?: Florida's economic nexus rule took effect on 2021-07-01, and Arizona's took effect on 2021-01-01. Both stem from the 2018 South Dakota v. Wayfair Supreme Court decision, which let states require remote sellers to collect once an economic threshold is met.

More sales tax comparisons

Selling into more than two states? Compare Florida and Arizona against other major markets for nexus thresholds, rates, and marketplace facilitator rules.

Sources

date_retrieved: Florida 2026-05-22 · Arizona 2026-05-27

Florida: https://floridarevenue.com/
Florida: https://floridarevenue.com/taxes/taxesfees/Pages/remote-sellers.aspx
Florida: https://floridarevenue.com/taxes/eservices/Pages/registration.aspx
Florida: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
Florida: https://taxfoundation.org/data/all/state/sales-tax-rates/
Arizona: https://azdor.gov/
Arizona: https://azdor.gov/business/transaction-privilege-tax/out-state-sellers
Arizona: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
Arizona: https://taxfoundation.org/data/all/state/sales-tax-rates/