Florida Sales Tax Guide for SaaS and E‑Commerce Businesses

2025‑07‑27

Florida imposes a 6% state sales tax plus county surtaxes ranging from 0.5% to 1.5%, reaching a maximum combined rate of 7.5%. Here's what SaaS and e-commerce businesses need to know about Florida sales tax obligations, registration requirements, and compliance.

Quick Reference

Item	Details
State Tax Rate	6%
County Surtax Range	0% - 1.5%
Combined Rate Range	6% - 7.5%
Economic Nexus	$100,000 in prior calendar year
Physical Nexus	Any presence in Florida
SaaS Taxable	No (exempt as service)
Registration Portal	Florida Department of Revenue

Nexus: When Florida Rules Apply

Economic Nexus

Starting July 1, 2021, remote sellers and marketplace providers must register for Florida sales tax when their taxable sales into Florida exceed $100,000 in the prior calendar year. This applies only to taxable sales of tangible personal property, specified digital goods, and taxable services. Non-taxable services like SaaS do not count toward the threshold.

Physical Nexus

You establish physical nexus if you have any presence in Florida: inventory in a Florida warehouse, employees, contractors, offices, or agents operating in-state.

Registration and Compliance

Sales Tax Certificate

Register for a Florida Sales and Use Tax Certificate through the Florida Department of Revenue's online registration portal. You'll need business entity information, FEIN, and an estimate of taxable sales.

Filing Frequency & Tax Rates

Florida charges 6% state tax plus county surtaxes ranging from 0.5% to 1.5% (maximum 7.5% total).

File monthly if your tax liability is significant
Otherwise you may file quarterly or annually

Returns are due by the 20th day of the month following the reporting period.

Taxability of Goods and Services

Tangible Personal Property

Physical goods shipped into Florida are taxable at state plus local surtax rates, unless exempt. Groceries, prescription medicines, and some medical devices are exempt.

Digital Goods and SaaS

Digital goods like ebooks, digital music, movies, online games, and codes delivered electronically are considered specified digital products and are taxable under Florida law.

Florida does not impose sales tax on SaaS or other digital subscription services delivered entirely online. SaaS is treated as an intangible service and is not taxable. This includes platforms accessed via browser or cloud infrastructure.

If SaaS is delivered via tangible media (USB, CD) or bundled with taxable goods, it may become taxable.

E‑Commerce Businesses: Tangible vs. Digital Products

Tangible Goods

Physical goods shipped into Florida are taxable if nexus is met. You must collect the appropriate sales tax including local surtax for each customer location. Marketplace transactions count toward nexus even when the facilitator collects tax.

Digital Downloads

Electronically delivered ebooks, software downloads, games, or digital codes are treated as specified digital products and are taxable.

Marketplace Facilitators

Marketplace facilitators (Amazon, Etsy, etc.) with nexus must collect and remit sales tax on behalf of third-party sellers. If you sell exclusively through a certified marketplace, the marketplace handles tax collection, but you may still need to register if you also sell elsewhere.

If you collect no tax because the certified facilitator collects on your behalf, you likely must still file a zero-return periodically.

Exemptions & Special Cases

Nonprofit organizations and government purchasers may be exempt; keep valid exemption certificates on file
Resale certificates apply when reselling taxable products; maintain proper documentation
Bundled offerings must clearly separate taxable digital goods from non-taxable SaaS
Mixed delivery packages may be taxable if SaaS includes downloadable software on physical media

Glossary of Key Terms

Term	Definition
Economic Nexus	$100K+ in Florida taxable sales in prior calendar year
Physical Nexus	Presence in Florida via inventory, agents, employees or facilities
Specified Digital Products	Taxable digital downloads: ebooks, music, software codes
SaaS / PaaS / IaaS	Cloud service models that are non-taxable in Florida when delivered electronically
Marketplace Facilitator	Platform responsible for collecting and remitting tax on third-party sales
Zero-Return Filing	A report filed showing no net tax due, often required when tax collection is handled by a facilitator