Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide

Florida

Physical Nexus in Florida

A business is considered to have physical nexus if …

  • It has a retail store in the state
  • It has a warehouse in the state
  • It houses inventory or stores property for sale in the state (including FBA)
  • Traveling salespeople or representatives are regularly present in the state

A business may be considered to have physical nexus if …

  • Representatives attend a trade show in the state for the purpose of taking orders or making sales. There are some exceptions to this rule.

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in Florida

A business is considered to have economic nexus in Florida if it made $100,000 or more in sales in the previous calendar year.

What’s included?

  • Tangible personal property delivered into the state

What’s not included?

  • Taxable services
  • Exempt sales
  • Exempt services