Florida Sales Tax Guide for E-commerce Sellers

Rate structure

Florida's state rate is 6%; the combined state + local rate ranges from 6–8%. Sourcing: Destination.

COMPONENTRATENOTES

State rate6%Florida DOR general statewide rate

Local taxes6–8%State 6% + county discretionary surtax 0–2% by delivery county on DR-15.

ReturnForm DR-15Form DR-15 (Sales & Use Tax Return)

Economic nexus threshold

You must register and collect once your Florida sales reach $100,000, measured over the previous calendar year. There is no transaction-count threshold. Taxable remote sales. Sales made through a marketplace facilitator do not count toward the remote seller's threshold — only your direct sales do.

Where you stand: SalesTax50 tests your imported sales against this exact rule and flags Florida as Approaching or Exceeded on your Nexus page — check my nexus free →

Filing frequency

Florida DOR assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in Florida: Monthly · Quarterly · Semi-annual · Annual.

Due dates

Returns are due on the 20th of the month following the period (e-file by the 19th). When the due date falls on a weekend or holiday it moves to the next business day.

Late filing: 10% of tax due (min $50) plus interest; collection allowance 2.5% (max $30) for timely e-filers.

Marketplace facilitator rules

Since July 2021, marketplace facilitators (Amazon, eBay, Walmart, TikTok Shop) collect and remit Florida tax on your marketplace sales. How Florida treats them:

Who collects?Facilitatoron marketplace orders; you collect on Shopify / your own site.

Count toward nexus?Noonly your direct sales are tested against the remote-seller threshold.

Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).

How reported?SpecialExcluded from the remote seller's DR-15; the facilitator files them.

Direct salesYou collectShopify, your own site, invoices — you collect and remit on your return.

Marketplace treatment changes state by state and year by year — SalesTax50 separates marketplace and direct sales automatically, but confirm with Florida Dept. of Revenue when in doubt.

Filing portal & AutoFile

Florida returns are filed through floridarevenue.com/taxes/eservices/Pages/sutlogin.aspx. Login verification: No verification code. SalesTax50 AutoFile prepares the Form DR-15 from your imported sales — you review and approve every return before it is submitted.

FAQ

Do I need a Florida permit if I only sell on Amazon?

If you exceed the $100,000 threshold with your direct (non-marketplace) sales or have physical presence (including inventory in Florida warehouses), yes — you must register even though Amazon collects for you.

What if I sell on Shopify and TikTok Shop?

TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your Florida DOR return — SalesTax50 separates them automatically.

Does SalesTax50 file Florida returns automatically?

Yes — AutoFile prepares your Form DR-15 from imported sales; you approve every return before it is submitted, and a $99 one-time state setup configures your existing Florida permit.

Is there a bracket system?

Florida uses a rounding algorithm rather than the old bracket cards; marketplaces and Shopify handle it at checkout.

This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with Florida Dept. of Revenue before relying on them.

Let AutoFile handle your Florida returns

Prepared and checked for you — you approve before anything is filed.

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