What are Florida's marketplace facilitator sales tax requirements?

Under section 212.05965, Florida Statutes (SB 50, effective July 1, 2021), a marketplace provider with a Florida physical presence, or with taxable remote Florida sales exceeding $100,000 in the previous calendar year, must register and collect, report, and remit Florida's 6% sales tax plus the applicable discretionary sales surtax on the retail sales it facilitates into the state. The provider must also certify to its sellers that it will collect and remit that tax.

What is the Florida marketplace facilitator threshold?

$100,000 in taxable remote Florida sales in the previous calendar year. Florida uses a dollars-only test — there is no 200-transaction prong — so a marketplace provider (or remote seller) crosses on total sales value, not order count.

When did Florida's marketplace facilitator law take effect?

July 1, 2021, under SB 50 (2021), codified at section 212.05965, Florida Statutes. The same law set the $100,000 economic-nexus threshold for remote sellers (section 212.0596).

What sales tax rate do marketplace facilitators collect in Florida?

The 6% Florida state rate plus the destination county's discretionary sales surtax, which the provider sources to where the buyer takes delivery. The surtax applies to the first $5,000 of a single sale of tangible personal property, so a facilitated order's total rate depends on the delivery county.

Do marketplace sales count toward my Florida nexus threshold?

A marketplace seller whose only Florida sales run through registered marketplace providers generally does not have to register for its own Florida account. If you also sell through direct channels, you register and collect on those sales; facilitated sales the provider collects on are excluded from what you owe, though you should keep documentation of them.

Is Etsy a marketplace facilitator in Florida?

Yes — Etsy exceeds Florida's $100,000 marketplace provider threshold and collects the 6% Florida sales tax plus discretionary surtax on facilitated orders under section 212.05965. Etsy sellers don't collect on those Etsy transactions, but direct (off-Etsy) Florida sales remain the seller's responsibility.

Is eBay a marketplace facilitator in Florida?

Yes — eBay registered as a Florida marketplace provider and collects, files, and remits Florida sales tax and surtax on its facilitated transactions. Sellers still track their own direct Florida sales and keep resale documentation.

Is DoorDash a marketplace facilitator in Florida?

Yes — DoorDash collects Florida sales tax and applicable surtax on the delivery orders it facilitates and remits to the Florida DOR. Restaurants typically receive remittance reports rather than collecting on those orders themselves; confirm the treatment against DoorDash's Florida tax documentation.

Is Uber Eats a marketplace facilitator in Florida?

Yes — Uber Eats acts as a marketplace provider in Florida for the orders it processes, collecting and remitting the applicable Florida sales tax and discretionary surtax on the food and delivery charges it bills.

Does Shopify qualify as a marketplace facilitator?

A standard Shopify store is your own direct checkout, not a Florida marketplace facilitator relationship — you're the seller of record and must register, collect, and file once your Florida sales cross the threshold. Shopify Markets Pro can act as a marketplace facilitator; keep its Florida tax documentation before treating those orders as facilitated.

Florida Marketplace Facilitator Sales Tax Rules — 2026

Updated 2026-07-20

Reviewed by Nexus by State research team using official state tax sources. Last reviewed 2026-07-20.

Guide content last reviewed: 2026-07-20

Use this Florida marketplace facilitator sales tax guide to check 2026 rules, collection requirements, effective-date notes, threshold counting, and how Amazon, Etsy, eBay, DoorDash, and Uber Eats orders differ from direct-store sales. Direct channels still use the $100,000 threshold.

Florida's marketplace facilitator law

Florida has a marketplace facilitator law: marketplaces (Amazon, Etsy, eBay, Walmart Marketplace) calculate, collect, and remit sales tax on your behalf for transactions they facilitate to Florida buyers.

This significantly reduces your compliance burden if you sell primarily through marketplaces. But it does not exempt you from registering if you also have direct channels (your own store, wholesale, trade shows, etc.).

Florida's marketplace provider rules under section 212.05965

Florida’s marketplace facilitator law arrived with SB 50 (2021), codified at section 212.05965, Florida Statutes and effective July 1, 2021. A marketplace provider that has a physical presence in Florida, or that made or facilitated taxable remote Florida sales exceeding $100,000 in the previous calendar year, must register, then collect, report, and remit Florida sales tax and the applicable discretionary sales surtax on the taxable Florida retail sales it facilitates. Last verified: 2026-07-12.

The threshold that matters here is different from transaction-count states: Florida uses a $100,000 previous-calendar-year sales test with no transaction-count trigger — there is no “200 transactions” prong, so a low-price/high-volume seller crosses only on dollars, not order count. A registered marketplace provider must also certify to its marketplace sellers that it will collect and remit the tax on facilitated Florida sales.

A marketplace seller whose only Florida sales run through one or more registered marketplace providers generally does not have to register for its own Florida sales tax account. Keep the provider’s collection certification and reports as proof.
If you also sell through direct channels (your own store, wholesale, trade shows), you register and collect on those Florida sales yourself; the provider’s collection only covers the orders it facilitates.
Florida layers a discretionary sales surtax on top of the 6.00% state rate, sourced to the county where the buyer takes delivery, so the same product can carry a different total rate by destination county. The surtax applies to the first $5,000 of a single sale of tangible personal property.
Marketplace-facilitated sales the provider collects on are excluded from what you owe as the seller, but Florida can still expect you to document those sales when reconciling your own returns.

Sources: Florida Statutes section 212.05965, SB 50 (2021) enrolled text, and the Florida DOR Tax Information Publication 21A01-03, date_retrieved: 2026-07-12.

Key distinctions

Facilitated sales (collected by the marketplace): you generally don't collect or remit.
Direct sales (your own checkout): your responsibility as before.
Informational filings may still be required depending on Florida's rules, even on marketplace-facilitated volume.
Most states exclude marketplace-facilitated sales from your economic nexus threshold calculation, but double-check Florida specifically before assuming.

Marketplace-specific gotchas in Florida

Not every platform you sell on is legally a marketplace facilitator. Shopify's store platform is not — you are the seller of record. Shopify's Markets Pro is. Verify per platform.
Wholesale sales through a marketplace are usually NOT marketplace-facilitated — the marketplace is a payment conduit, not the seller. Direct-collect obligations still apply.
Returning customers and refunds: if the marketplace remitted tax and you process a refund outside the marketplace, the refund usually needs to flow through the marketplace to trigger the tax reversal. Off-marketplace refunds create reconciliation headaches.

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.

What to do next

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.

Marketplace Facilitator sales tax in other states

Compare Florida's marketplace facilitator rules with nearby and similar states' marketplace facilitator sales tax guides:

Frequently asked questions

What are Florida's marketplace facilitator sales tax requirements?: Under section 212.05965, Florida Statutes (SB 50, effective July 1, 2021), a marketplace provider with a Florida physical presence, or with taxable remote Florida sales exceeding $100,000 in the previous calendar year, must register and collect, report, and remit Florida's 6% sales tax plus the applicable discretionary sales surtax on the retail sales it facilitates into the state. The provider must also certify to its sellers that it will collect and remit that tax.
What is the Florida marketplace facilitator threshold?: $100,000 in taxable remote Florida sales in the previous calendar year. Florida uses a dollars-only test — there is no 200-transaction prong — so a marketplace provider (or remote seller) crosses on total sales value, not order count.
When did Florida's marketplace facilitator law take effect?: July 1, 2021, under SB 50 (2021), codified at section 212.05965, Florida Statutes. The same law set the $100,000 economic-nexus threshold for remote sellers (section 212.0596).
What sales tax rate do marketplace facilitators collect in Florida?: The 6% Florida state rate plus the destination county's discretionary sales surtax, which the provider sources to where the buyer takes delivery. The surtax applies to the first $5,000 of a single sale of tangible personal property, so a facilitated order's total rate depends on the delivery county.
Do marketplace sales count toward my Florida nexus threshold?: A marketplace seller whose only Florida sales run through registered marketplace providers generally does not have to register for its own Florida account. If you also sell through direct channels, you register and collect on those sales; facilitated sales the provider collects on are excluded from what you owe, though you should keep documentation of them.
Is Etsy a marketplace facilitator in Florida?: Yes — Etsy exceeds Florida's $100,000 marketplace provider threshold and collects the 6% Florida sales tax plus discretionary surtax on facilitated orders under section 212.05965. Etsy sellers don't collect on those Etsy transactions, but direct (off-Etsy) Florida sales remain the seller's responsibility.
Is eBay a marketplace facilitator in Florida?: Yes — eBay registered as a Florida marketplace provider and collects, files, and remits Florida sales tax and surtax on its facilitated transactions. Sellers still track their own direct Florida sales and keep resale documentation.
Is DoorDash a marketplace facilitator in Florida?: Yes — DoorDash collects Florida sales tax and applicable surtax on the delivery orders it facilitates and remits to the Florida DOR. Restaurants typically receive remittance reports rather than collecting on those orders themselves; confirm the treatment against DoorDash's Florida tax documentation.
Is Uber Eats a marketplace facilitator in Florida?: Yes — Uber Eats acts as a marketplace provider in Florida for the orders it processes, collecting and remitting the applicable Florida sales tax and discretionary surtax on the food and delivery charges it bills.
Does Shopify qualify as a marketplace facilitator?: A standard Shopify store is your own direct checkout, not a Florida marketplace facilitator relationship — you're the seller of record and must register, collect, and file once your Florida sales cross the threshold. Shopify Markets Pro can act as a marketplace facilitator; keep its Florida tax documentation before treating those orders as facilitated.

Sources

date_retrieved: 2026-05-22