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. MKT: Marketplace sales excluded from the remote-seller threshold. 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 —
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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, Etsy, TikTok Shop) collect and remit Florida tax on your marketplace sales. How Florida treats them:
Who collects?Facilitatoron marketplace orders; you collect on direct Shopify store orders (not TikTok / Facebook & Instagram orders routed through Shopify), WooCommerce, or 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 collectdirect Shopify store orders, WooCommerce, your own site, invoices — you collect and remit on your return.
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.
What about WooCommerce and Etsy?
Same split: Etsy collects as a marketplace facilitator; WooCommerce is your own store, so you collect on WooCommerce orders. Connect both and SalesTax50 keeps the marketplace and direct streams separate on your Florida DOR return.
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 setting up your existing Florida permit is included at no extra charge.
Is there a bracket system?
Florida uses a rounding algorithm rather than the old bracket cards; marketplaces and Shopify handle it at checkout.
Let AutoFile handle your Florida returns
Prepared and checked for you — you approve before anything is filed.
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