How To Register for Sales Tax in Florida (Florida Sales Tax Registration Guide)

Published June 17, 2026 | Source: Florida Department of Revenue (FDOR) | floridarevenue.com

Florida Sales Tax Registration Quick FAQ

Florida Sales Tax: What Makes It Tick

Florida isn’t the most complicated state when it comes to sales tax—but it’s not exactly a breezy walk on the beach either, especially once county surtaxes enter the picture.

Here’s the lay of the land:

Florida imposes a 6% state sales tax on the retail sale of tangible personal property and certain services. On top of that, most Florida counties levy a discretionary sales surtax that applies to deliveries within that county, pushing combined rates as high as 8.5% depending on where your customer is located.

Like most states, Florida is a destination-based state, meaning the sales tax rate is determined by where your customer receives the goods or services, not where your business is located. If you’re an out-of-state seller shipping to a customer in Charlotte County (which levies a 1% surtax), you charge the Charlotte County rate, not your state or county rate.

One recent development in the Florida sales tax landscape worth knowing: as of October 1, 2025, Florida fully repealed its sales tax on commercial real property rentals. This includes office space, retail space, warehouses, and self-storage units. Since Florida was the only state in the country that taxed business rent, this repeal was long overdue.

Want to go deeper into what’s taxable, what’s not, and how county surtaxes work? Check out our comprehensive Florida Sales Tax Guide for the full picture.

Step 1: Determine Whether You Need to Register for Florida Sales Tax

Before you register, you need to know if you need to register. Florida sales tax obligations are triggered by something called nexus—your connection to the state. Florida establishes nexus two primary ways: physical presence and economic activity.

Physical Presence Nexus (In-State Sellers)

If your business has any physical connection to Florida, you have nexus and must register before you make your first taxable sale. According to the Florida Department of Revenue, physical presence nexus applies to businesses that:

• Have employees, agents, or independent contractors conducting sales or other business activities in Florida
• Maintain an office or other place of business in Florida
• Own, rent, or lease real or tangible personal property in Florida (including inventory stored at an Amazon FBA fulfillment center)
• Assemble, install, service, or repair products in Florida
• Deliver goods to Florida customers using a company-owned or leased vehicle

The basic premise: if your business has boots on the ground in Florida—employees, inventory, equipment, or a storefront—you probably have nexus.

Economic Nexus (Remote Sellers)

Florida was one of the last states to enact economic nexus legislation. Governor DeSantis signed the law on April 19, 2021, and it took effect July 1, 2021. Since then, remote sellers without a physical presence in Florida must register if:

Taxable remote sales delivered to Florida customers exceeded $100,000 in the previous calendar year.

A few additional important details come with Florida economic nexus:

• There is no transaction-count threshold. Florida’s economic nexus test is based purely on taxable sales revenue—not number of transactions.
• Florida uses a prior-year look-back. This means if your taxable remote sales exceeded $100,000 in calendar year 2025, you will have collection and remittance obligations for all of 2026, even if your 2026 sales dip below the economic nexus threshold.
• Once you’ve crossed the threshold, you must register by the first of the calendar year following the year you met it. Another caveat? You must register online. Remote sellers are required to use the electronic Florida Business Tax Application.

Not sure if your business has Florida nexus? A nexus review can save you from costly surprises down the road. SalesTaxSolutions.US offers nexus determination, registration, and ongoing filing services to keep your Florida compliance on track.

Marketplace Facilitator Rules

If you sell through a marketplace like Amazon, Etsy, eBay, or Walmart Marketplace, the marketplace facilitator is generally responsible for collecting and remitting Florida sales tax on those transactions—as long as the facilitator has triggered economic nexus.

Marketplace sales are excluded from your own economic nexus calculation. So if all of your Florida sales run through a registered marketplace, you don’t need your own Certificate of Registration unless you also make direct sales through other channels that independently exceed the $100,000 threshold. Either way, keeping your direct sales and marketplace sales separate makes for much cleaner reporting.

Step 2: Gather the Information You’ll Need to Register

Before you sit down to register—online or on paper—it pays to have everything assembled. Nothing quite kills your registration momentum like hunting down a NAICS code mid-application.

Here’s what you’ll need:

Step 3: Choose Your Florida Sales Tax Registration Method

Florida gives you two ways to register. In some cases—like if you’re a remote seller or marketplace facilitator—the state chooses for you.

Adding a new location? If your business is already registered and you’re opening an additional Florida location, use Form DR-1A (Application for Registered Businesses to Add a New Florida Location) instead of the standard DR-1.

Step 4: Complete Your Florida Sales Tax Registration

Now for the main event. Here’s how to work through the registration—online first (the recommended path), followed by the paper route.

Online Registration—Step-by-Step

1. Go to the Florida Business Tax Application
2. Create a new user account or log in if you already have one
3. Select Start New Business Application (or access a saved draft under Existing Applications)
4. Select New Registration as your reason for applying
5. Enter the date of your first Florida taxable activity (the date you crossed the economic nexus threshold, or the date you began or will begin physical business activity in Florida)
6. Follow the application prompts to enter your business details, and indicate if you have remote seller nexus
7. On the Business Dates section, enter your Date of Florida Incorporation or Organization (remote sellers should leave this blank)
8. Answer the remaining sales-related questions as they apply to your business
9. In the Enrollment section, indicate whether your wish to file returns and pay tax electronically
10. If enrolling in electronic payment, you’ll be prompted to enter your banking information
11. Complete the authorizations and declarations
12. Review and submit your application (make sure you save your confirmation number)

Once approved, you’ll receive your Certificate of Registration (Form DR-11), which Florida law requires you to display at your place of business. You’ll also receive a Florida Annual Resale Certificate (Form DR-13), which is automatically issued to all newly registered dealers and allows you to make tax-exempt purchases for resale.

Paper Registration

If you’re going the paper route (and are eligible to do so):

1. Download Form DR-1
2. Complete all applicable sections (required sections are indicated by the label All Applicants in the gray bar on the left-hand side of the form)
3. Mail the completed application to the Florida Department of Revenue, or deliver it in person to a local FDOR service center

Florida Sales Tax Registration Renewal

Here’s some good news: your Florida Certificate of Registration does not expire, as long as your account remains active and in good standing. No annual renewal fee. No renewal deadline. Just keep filing and remitting and you’re covered.

What does renew annually is the Florida Annual Resale Certificate, which allows you to purchase inventory and other items for resale tax-free. This certificate expires every December 31. However, as long as your account is active and you’re conducting business, Florida automatically issues a new resale certificate each year.

• Electronic filers can access and download the renewed certificate each November at floridarevenue.com/taxes/printcertificate
• Paper filers will receive the renewed certificate by mail along with their annual coupon book and paper returns

How to Cancel a Florida Sales Tax Registration

Sometimes businesses close, ownership changes, or economic nexus no longer applies. Whatever the reason, if you no longer have Florida sales tax obligations, formally canceling your registration is essential. If you don’t, Florida will keep expecting returns—and issuing penalties—until you do.

Here’s how to correctly close your Florida sales tax account:

1. Submit a cancellation request online using Request a Change of Business Name, Address, and/or Account Status, or fill out and mail or email Form RTS-3
2. File your final return and pay any remaining tax due within 15 days of submitting your cancellation request
3. Retain your business records for at least three years after the date of your final return, in case of a future audit

Need help getting registered, staying current on filings, or sorting out Florida nexus questions? SalesTaxSolutions.US has been helping businesses navigate sales tax compliance for over 20 years—and we’re happy to take Florida off your plate so you can focus on running your business.