NSNexus by State

Florida vs Georgia Sales Tax Nexus — Comparison 2026

Updated

Compare economic nexus thresholds, state and local rates, and filing rules in Florida and Georgia.

MetricFloridaGeorgia
Economic nexus threshold$100,000$100,000
Transaction thresholdNone200
State rate6.00%4.00%
Avg. local rate1.00%3.49%
Combined state + local7.00%7.49%
Marketplace facilitatorYesYes
Effective since2021-07-012020-01-01

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 7.49%.

Georgia also adds a 200-transaction trigger that Florida doesn't have.

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.

Georgia — nexus note

Economic nexus triggers at more than $100,000 in gross revenue from Georgia retail sales OR 200 or more separate retail sales in the previous or current calendar year. Remote sellers must collect state and applicable local sales tax.

What to do next

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

Florida overview →Georgia overview →

Frequently asked questions

Which state has the lower sales tax nexus threshold, Florida or Georgia?
Both Florida and Georgia 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 Georgia have marketplace facilitator laws?
Yes. Both Florida and Georgia 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 Georgia?
Florida has the lower combined state and local sales tax rate at 7.00%, compared with 7.49% in Georgia. 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 Georgia?
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 Georgia's is $100,000 or 200 transactions. 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 Georgia?
Florida's economic nexus rule took effect on 2021-07-01, and Georgia's took effect on 2020-01-01. 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.

Sources

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