Florida Amazon Sales Tax
Florida enforces marketplace facilitator law since July 2021 — one of the latest adopters. Amazon now collects all Florida sales tax.
Overview
Florida was one of the last major states to enact a marketplace facilitator law. The Florida MPF law took effect July 1, 2021. Before that date, Amazon did not automatically collect Florida sales tax on all transactions, and many FBA sellers had genuine nexus exposure for the pre-2021 period.
Since July 2021, Amazon collects and remits Florida sales tax on every order shipped to a Florida address. The state base rate is 6%, with discretionary surtax up to 1.5% in most counties (some have lower rates or none). Combined rate ranges from 6% to about 8.5%.
For sellers with significant Florida FBA volume in 2018-2021, there's a non-trivial historical nexus question worth discussing with a tax professional. For ongoing sales since July 2021, Amazon handles everything automatically and you have no Florida registration obligation.
What FBA sellers still need to know
No registration needed for ongoing Amazon-only sales. Sellers with significant pre-2021 Florida FBA exposure should consult a tax professional about historical nexus.
This content is educational and not legal or tax advice. Sales tax law changes frequently and is jurisdiction-specific. Always verify with a qualified tax professional and the state revenue department before making compliance decisions.
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