1.3 Who Must Collect and Remit Sales Tax
Not every business in Florida has to collect Sales Tax—but many do, even without realizing it. If you’re selling, leasing, referring, or delivering taxable goods or services, you might be legally acting as a “dealer” even if you don’t have a storefront, even if you only sell online, and even if you think your business is too small to matter.
In Florida, being a “dealer” is not about what you call yourself—it’s about what you do. And if what you do is taxable, the law expects you to collect and send that tax to the state.
This lesson will walk you through the real triggers that make your business responsible, with examples and red flags you can’t afford to miss.
💡 Don’t assume you’re exempt just because no one told you otherwise. Florida’s tax rules apply based on activity, not opinion.
Taxable Dealer Definition in Florida
In everyday language, a “seller” is simply someone who sells goods or services.
But under Florida tax law, the term “dealer” is a legal designation with specific obligations. It’s not just about selling it’s about being involved in taxable transactions.
What makes someone a “dealer” under Florida Statutes?
Section 212.06(2)(c), F.S. defines a dealer as any person or entity, directly or indirectly involved in distributing, selling, leasing, importing, manufacturing, or delivering tangible personal property in Florida, or who facilitates those activities.
This includes:
Retailers and wholesalers
Contractors providing materials
Manufacturers selling directly
Online marketplaces (e.g., Amazon, Etsy)
Out-of-state businesses exceeding remote sales thresholds
Anyone leasing property or equipment
Nexus: When Registration Becomes Mandatory
You must register to collect sales tax in Florida if you have nexus a connection to the state that triggers tax obligations.
Physical Nexus Applies if you:
Have a store, warehouse, or office in Florida
Have employees or contractors in the state
Store inventory in Florida (e.g., Amazon FBA)
Attend Florida trade shows and make sales
If you have a physical presence OR an economic nexus in Florida, defined as $100,000+ in annual sales into the state,you are required to collect sales tax.
Economic Nexus Applies if you:
Make over $100,000 in taxable sales to Florida customers in the prior calendar year