Florida vs New York Sales Tax Nexus — Comparison 2026
Compare economic nexus thresholds, state and local rates, and filing rules in Florida and New York.
| Metric | Florida | New York |
|---|---|---|
| Economic nexus threshold | $100,000 | $500,000 |
| Transaction threshold | None | 100 |
| State rate | 6.00% | 4.00% |
| Avg. local rate | 1.00% | 4.54% |
| Combined state + local | 7.00% | 8.54% |
| Marketplace facilitator | Yes | Yes |
| Effective since | 2021-07-01 | 2019-06-24 |
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 8.54%.
New York also adds a 100-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.
New York — nexus note
New York sales tax nexus and economic nexus threshold: a business with no New York physical presence is presumed to be a vendor when, in the immediately preceding four sales tax quarters, its gross receipts from tangible personal property delivered into New York exceed $500,000 AND it made more than 100 such sales into New York. Unlike most states, New York uses AND logic -- both thresholds must be met. Gross receipts include taxable and exempt tangible-personal-property sales without expense deductions, and sales transactions include invoices, sales slips, contracts, or other sale memoranda, including sales for resale. New York says marketplace sales should be included in the threshold calculation; after crossing, a remote seller files for registration within 30 days and begins collection 20 days later. Marketplace providers collect New York State and local sales tax on facilitated taxable tangible-personal-property sales delivered to New York, and marketplace sellers remain responsible for non-facilitated sales and taxable transactions outside the marketplace-provider rule. New York Tax Department source data last retrieved 2026-06-08.
What to do next
Use the nexus calculator to check exactly which of Florida and New York you've already triggered. Then read each state's full guide:
Frequently asked questions
- Which state has the lower sales tax nexus threshold, Florida or New York?
- Florida has the lower economic nexus threshold at $100,000, versus $500,000 in New York. A seller's Florida sales would reach the published Florida threshold first. These are the thresholds published by each state's tax authority as of 2026-06-08; confirm against the official source before registering.
- Do both Florida and New York have marketplace facilitator laws?
- Yes. Both Florida and New York 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 2026-06-08.
- Which has the lower sales tax rate, Florida or New York?
- Florida has the lower combined state and local sales tax rate at 7.00%, compared with 8.54% in New York. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-06-08.
- Do I need to register for sales tax in both Florida and New York?
- 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 New York's is $500,000 or 100 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 2026-06-08.
- When did economic nexus take effect in Florida and New York?
- Florida's economic nexus rule took effect on 2021-07-01, and New York's took effect on 2019-06-24. 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 · New York 2026-06-08
- 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/
- New York: https://www.tax.ny.gov/
- New York: https://www.tax.ny.gov/pubs_and_bulls/publications/sales/nexus.htm
- New York: https://www.tax.ny.gov/pubs_and_bulls/publications/sales/marketplace.htm
- New York: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
- New York: https://taxfoundation.org/data/all/state/sales-tax-rates/