Florida vs Ohio Sales Tax Nexus — Comparison 2026
Compare economic nexus thresholds, state and local rates, and filing rules in Florida and Ohio.
| Metric | Florida | Ohio |
|---|---|---|
| Economic nexus threshold | $100,000 | $100,000 |
| Transaction threshold | None | 200 |
| State rate | 6.00% | 5.75% |
| Avg. local rate | 1.00% | 1.54% |
| Combined state + local | 7.00% | 7.29% |
| Marketplace facilitator | Yes | Yes |
| Effective since | 2021-07-01 | 2019-08-01 |
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 7.29%.
Ohio 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.
Ohio — nexus note
Ohio sales tax nexus and economic nexus threshold: effective August 1, 2019, out-of-state sellers have substantial nexus when Ohio gross receipts exceed $100,000 or the seller has at least 200 Ohio transactions in the current or previous calendar year. Ohio marketplace-facilitator rules use the same $100,000-or-200-transaction test, counting the facilitator's own Ohio sales plus sales facilitated for marketplace sellers. Marketplace sellers with Ohio sales through facilitators plus direct channels may need a seller's use tax account once combined Ohio sales exceed the threshold, but collect only on taxable direct sales that are not collected by a facilitator. Ohio Department of Taxation source data last retrieved 2026-06-03.
What to do next
Use the nexus calculator to check exactly which of Florida and Ohio 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 Ohio?
- Both Florida and Ohio 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 2026-06-03; confirm against the official source before registering.
- Do both Florida and Ohio have marketplace facilitator laws?
- Yes. Both Florida and Ohio 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 2026-06-03.
- Which has the lower sales tax rate, Florida or Ohio?
- Florida has the lower combined state and local sales tax rate at 7.00%, compared with 7.29% in Ohio. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-06-03.
- Do I need to register for sales tax in both Florida and Ohio?
- 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 Ohio'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 2026-06-03.
- When did economic nexus take effect in Florida and Ohio?
- Florida's economic nexus rule took effect on 2021-07-01, and Ohio's took effect on 2019-08-01. 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 · Ohio 2026-06-03
- 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/
- Ohio: https://tax.ohio.gov/
- Ohio: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/ohiotaxalert/archivedalerts/substantialnexusandmarketplacefacilitatorchanges07232019.pdf
- Ohio: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
- Ohio: https://taxfoundation.org/data/all/state/sales-tax-rates/