Florida Sales Tax Economic Nexus Threshold (2026)

The current Florida threshold is $100,000, in effect since 2021-07-01.

A threshold is two numbers, not one: the dollar figure above, and the measurement base it is applied to. States do not use the same base — some count total combined sales of tangible personal property including nontaxable sales, some count only retail sales, and some count only taxable sales. That choice can move you across the line months earlier or later on identical revenue, and it is published by the state, not inferable from the dollar amount. Confirm Florida’s base with the Florida Department of Revenue before you compute. Sales made through a marketplace facilitator are excluded from the seller’s own count in many states but not all — that too is a per-state rule.

Florida DOR describes the remote-seller trigger as taxable remote Florida sales over $100,000 in the previous calendar year. It is a sales-only test: Florida does not publish a separate transaction-count threshold for remote sellers. Last verified: 2026-06-09.

The same DOR registration guidance says marketplace sellers must register only when they have Florida physical presence or more than $100,000 in taxable remote sales to Florida customers outside the marketplace. When a registered marketplace provider certifies that it will collect and remit Florida tax, the marketplace seller does not collect tax on those marketplace transactions.

Florida also requires remote sellers and marketplace providers to collect any applicable county discretionary sales surtax on taxable Florida deliveries. Source: Florida DOR registration guidance and TIP #21A01-03, date_retrieved: 2026-06-09.

There is no single national lookback period. Four distinct patterns are in use, and each is written into that state’s own guidance — this site does not publish a lookback period for Florida because a wrong window would put you on the wrong side of the line. These four official examples show how far apart the patterns sit:

• Preceding 12 calendar months (rolling). Texas: “total Texas revenue greater than $500,000 in the preceding 12 calendar months” — Texas Comptroller publication 94-108, date_retrieved: 2026-07-20.
• Preceding OR current calendar year. California: $500,000 in total combined sales of tangible personal property for delivery in California “during the preceding or current calendar year” — so a mid-year surge triggers registration in that same year. CDTFA Wayfair guidance, date_retrieved: 2026-07-20.
• Immediately preceding four sales tax quarters. New York: gross receipts over $500,000 and more than 100 sales of tangible personal property delivered into the state, measured across the four preceding sales tax quarters rather than a calendar year — NYS Department of Taxation and Finance, date_retrieved: 2026-07-20.
• Previous calendar year only. Florida: taxable remote Florida sales over $100,000 in the previous calendar year, with no transaction-count test — Florida DOR registration guidance, date_retrieved: 2026-06-09.

Registration deadlines after you cross are set separately by each state and are not uniform — confirm both the Florida lookback window and the date collection must begin with the Florida Department of Revenue.

• Assuming one lookback window across every state. A seller who tracks all 50 states on a calendar year misses the rolling and four-quarter states entirely, and a seller who tracks everything on a rolling 12 months registers early in the previous-calendar-year states.
• Applying the wrong measurement base — counting only taxable sales in a state whose test is total combined sales, or the reverse. Read the base off the state’s own guidance before you build the spreadsheet.
• Including collected tax in “gross sales”. The threshold uses pre-tax revenue; double-counting tax in the threshold figure can prematurely trigger registration.
• Assuming that falling below the threshold ends the obligation. Once you hold a permit the filing duty attaches to the permit, and whether (and when) you may close the account is a Florida DOR determination, not an automatic reset.

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 · Marketplace Facilitator
  Marketplace facilitator law for the state
• Florida · Filing
  Filing frequency and procedures
• Florida · E-commerce
  General e-commerce sales tax rules

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

• Texas Thresholds sales tax
  Thresholds nexus, taxability, and filing rules for Texas.
• Georgia Thresholds sales tax
  Thresholds nexus, taxability, and filing rules for Georgia.
• California Thresholds sales tax
  Thresholds nexus, taxability, and filing rules for California.
• South Carolina Thresholds sales tax
  Thresholds nexus, taxability, and filing rules for South Carolina.