Florida Multistate Taxation Commission Amnesty Program
Summary of the Amazon sellers required to collect and remit in FBA states and the MTC and the program and non FBA states
Once you received your application from the MTC that is signed by the state you have a 30-day window to apply for a sales tax permit in each state.
What is Nexus and Why is it Important in Florida?
If you have nexus or a presence in the state you will have to register to collect and remit sales tax. There is a different standard for sales tax nexus vs income tax nexus. Some states will separate the two, and some states will lump the two together. This comes up when you register for a sales tax permit and you may have to file a corporate tax return and pay state corporate income taxes.
Florida considers the following activities to create nexus:
Here is a list of activities that create nexus in Florida:
Florida considers a seller to have sales tax nexus in the state if you have any of the following in the state:
- Ownership of property in the state.
- A warehouse or inventory stored in the state
- Hiring Florida employee, or has an outside employee working in Florida
- Rentals, leases, or licenses to use real property
- Providing taxable services
- Retail sales of taxable items
- Stock/Inventory in third-party warehouse
- Outside company with no location in Florida creates a nexus when it ships product into a local jurisdiction.
Go to the Florida Department of Revenue to see full details what constitutes sales tax nexus in Florida.
Where to Apply for a Sales Tax Permit in Florida
You can register online at the Florida Department of Revenue Services or register by mail by mailing the Florida Form DR-1 to:
Account Management MS 1-5730
Florida Department of Revenue
Florida Tax Registration
5050 W Tennessee St
Tallahassee FL 32399-0160
What is a Required to Register for a Sales Tax Permit in Florida
- Personal identification info (SSN, address, etc.) If no SSN, you must apply with a paper application.
- Business identification info (EIN, address, etc.). If you are enrolling to file and pay tax electronically, you must have your bank routing number and account information.
- Business entity type
- Date started doing business in Florida
Florida State Fee to Register for a Sales Tax Permit
There is a $5 fee for registering in Florida.
Florida State Sales Tax Rates
The Florida state tax rate is 6.00%. Local tax can be as high as 1.5%.
If you do in fact have nexus in Florida, it is especially important to file and pay for your sales tax on-time; Florida charges a late penalty of 10% of the tax due or $50, whichever is greater. In addition, knowingly fail, neglect, or refuse to collect tax is a misdemeanor of the first degree in Florida.
Registering for a Sales Tax Permit in Florida
Sellers with sales tax nexus in Florida must first apply for a sales tax permit. You must legally have a license to collect sales tax. Collecting sales tax without a license is illegal.
Here are the critical factors that come into applying for a sales tax permit in Florida:
- Knowing the process to file online vs mailing in a PDF (if available, especially for sellers without a SSN).
- Using the correct sales start date
- Knowing the accurate past sales tax amount
- Filing in the correct taxation type of your business
- Applying for the right type of permit in the state
- Setting up a tax account to remit sales tax
- Understanding your remitting requirements
- Plus many more issues may come up
Let Sales Tax System apply for your sales tax permit in Florida so you can focus on operating your Amazon FBA business.
Learn more and register for our Sales Tax System Membership.
Learn more how Sales Tax System Members will save $100 per state with our MTC VDA service. $100 Savings Expires September 15th.
Learn more and register for $95 per State Permit Service (does not include membership to Sales Tax System).