Florida Dropshipping Sales Tax Guide — 2026

Dropshipping into Florida raises three distinct tax questions. First, you (the retailer) have to collect and remit Florida sales tax on your retail sales if you exceed $100,000. Second, your dropship supplier may charge YOU sales tax on the wholesale invoice if they have Florida nexus and you can't present a valid resale certificate. Third, the marketplace (if any) handles its own tax on facilitated transactions.

Florida applies 6.00% as the base state rate; local add-ons average 1.00%.

• If you have a Florida sales tax permit, you can usually issue your dropshipper a FL resale certificate to avoid being charged sales tax on the wholesale invoice.
• Some states (notably California, Florida, Massachusetts, Tennessee, and a few others) require the buyer to hold an IN-STATE registration before issuing a resale certificate — a home-state certificate isn't enough.
• Streamlined Sales Tax (SST) states accept the uniform Multistate Certificate; others have their own forms.

• Treating your dropshipper's nexus as if it obligates them to collect from the end customer — no, they invoice you at wholesale; you invoice the customer at retail. Only the retail transaction is subject to collection duty.
• Forgetting that your retail revenue into Florida still counts toward the economic nexus threshold, independent of the dropshipping arrangement.
• Not keeping resale certificates on file — your supplier will charge you tax (and you'll have already collected from the customer), eroding margin.

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.

Read the full Florida overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.

• Florida · E-commerce
  General e-commerce sales tax rules
• Florida · Thresholds
  Economic and transaction nexus thresholds
• Florida · Marketplace Facilitator
  Marketplace facilitator law for the state