Requirements for Out-of-State Retailers
Effective July 1, 2021, Florida law requires out-of-state retailers with no physical presence in Florida to collect, report, and remit sales and use tax,
including any applicable discretionary sales surtax, on remote sales into the state if the retailer has made taxable remote Florida sales in excess of $100,000
over the previous calendar year.
Taxation of Marketplace Sales
Marketplace providers having a physical presence in Florida, or that have made or facilitated any number of taxable remote Florida sales in the previous calendar
year in which the sum of the sales prices exceeded $100,000, are required to register online
to collect and must electronically report and remit Florida sales tax and discretionary sales surtax on taxable Florida
retail sales made through the marketplace.
A marketplace provider that is required to register must also certify to its marketplace sellers that it will collect and remit the applicable tax on the taxable Florida retail
sales made through the marketplace. The certification may be included in the agreement between the marketplace provider and the marketplace seller.
A marketplace seller that has a physical presence in Florida or that makes a substantial number of remote sales (in excess of $100,000) to Florida customers outside of the
marketplace must register online as a dealer and collect and
electronically remit tax on those taxable Florida retail sales made outside of the marketplace.
When the marketplace provider certifies to the marketplace seller that it will collect and remit the tax, the marketplace seller may not collect the tax and must exclude sales
made through the marketplace from the marketplace seller’s tax return, if applicable.
Marketplace providers and persons making remote sales must collect discretionary sales surtax when delivering tangible personal property to a Florida county imposing a
surtax. Discretionary sales surtax rates currently levied vary by county. The Discretionary Sales Surtax Information for Calendar Year 2021
(Form DR-15DSS
), contains the current discretionary sales surtax rates by county.
Starting April 1, 2022, marketplace providers will also be responsible for collecting and remitting Florida's prepaid wireless E911 fee, lead-acid battery fee, and new tire
fee, when applicable.
Terms Defined:
- A “remote sale” refers to a retail sale of tangible personal property ordered by mail, telephone, the internet, or other means of communication from a business
that receives the order outside of Florida and transports the property or causes the property to be transported from any jurisdiction to a location in Florida.
- A “marketplace” means any physical place or electronic medium through which tangible personal property is offered for sale.
- A “marketplace provider” is a person or business that facilitates a retail sale by a marketplace seller by listing or advertising for sale by the marketplace seller
tangible personal property in a marketplace. A marketplace provider, either directly or indirectly through agreements or arrangements with third parties, collects payment
from the customer and transmits all or part of the payment to the marketplace seller, regardless of whether the marketplace provider receives compensation or other
consideration for its services. Marketplace providers do not include:
- Persons who solely provide travel agency services.
- Persons who are delivery network companies and not registered as dealers under Chapter 212, Florida Statutes.
- Persons whose sole activity is to process payment transactions between two or more parties.
- A “marketplace seller” means a person or business that has an agreement with a marketplace provider that is a dealer under Florida law and that makes retail sales
of tangible personal property through a marketplace owned, operated, or controlled by the marketplace provider.
You must provide certain information depending on the type of business and the taxes for which you are registering, such as business activities, business location, and opening date. You may download
the Department’s Registering Your Business (Form DR-1N ) to assist you with the information needed for registration
based on your business's legal entity type. Addresses to be used for mailing must be valid according to the United States Postal Service website.
To check the status of a submitted online registration or to retrieve your approved certificate number, log in to the
Florida Business Tax Application
using your user id and password you created for your online registration profile. Note: Allow three business days for the processing of a new application before checking the status.
Registering for Other Taxes and Licenses
You must submit a registration application for the following taxes and licenses:
- Air Carrier Fuel Tax - Application for Air Carrier Fuel Tax Licenses
(Form DR-176
).
- Fuel and/or Pollutants Tax - Registration Package for Motor Fuel and/or Pollutants Registrants
(Form GT-400401 ).
- Secondhand Dealers and Secondary Metals Recyclers - Registration Application for Secondhand Dealers and Secondary Metals
Recyclers (Form DR-1S
), which includes instructions.
After your registration application is processed and you receive your approved certificate number, you will be mailed a welcome package containing your Certificate
of Registration, an Annual Resale Certificate, and a helpful brochure, New Dealer Guide to Working with the Florida Department of Revenue
(GT-800054
).
If you need additional assistance, the Department’s General Tax Administration Program webpage provides
a variety of online resources to help you make your new business a success. Among the specific links you may find useful:
- Our Taxpayer Education webpage provides guides and tutorials, recorded webinars, and other helpful
information on a range of tax issues, including overviews of sales and use tax for business owners and reemployment tax basics for employers.
- Our Forms and Publications webpage provides easy access to downloadable forms that you may need to
register and pay Florida taxes.
- If you have a question about sales and use tax, corporate income tax, or other taxes administered by the Department, visit the
Have a Tax-Related Question? webpage, which provides a database of
frequently asked questions that can assist you in finding the answer. (You can also submit your question to the Department if you are unable to find the
information you need.)
If you hold an active certificate of registration or reemployment tax account issued by the Department because you previously submitted a Florida Business Tax
Application (Form DR-1), use the online Florida Business Tax Application, or complete and submit the paper Application for Registered Businesses to Add a New Florida Location
(Form DR-1A
) to register:
- An additional business location or Florida rental property
- A registered location that has moved from one Florida county to another
to collect, report, and pay the following Florida taxes:
| Documentary Stamp Tax |
Rental Car Surcharge |
| Lead-Acid Battery Fee |
Sales and Use Tax |
| Prepaid Wireless E911 Fee |
New (Waste) Tire Fee |
For more information on submitting an application, see Registering Your Business
(Form DR-1N
), or visit the Department's Taxpayer Education webpage, Learn More with Guides and Tax Tutorials.
You must notify the Florida Department of Revenue if you:
- Change your business name;
- Change your mailing address;
- Change your location address within the same county;
- Close or sell your business; or
- Your business becomes active and you will sell or rent taxable property or services.
The quickest way to notify the Department of these changes is to update your account online.
When to Submit a New Tax Application
You must submit a new registration using the online registration system or complete a paper
Florida Business Tax Application (Form DR-1 ) if you:
- Move your business location from one Florida county to another;
- Add another location;
- Change your legal entity; or
- Change the ownership of your business.
