Summary:
Destination Based Sales Tax.
General Sales Tax Rate: 6%.
Over $100,000 in sales during the prior calendar year.
Transactions made through a registered marketplace facilitator excluded: No.
Transactions made to a reseller excluded: Yes.
Limited to certain transaction types: Taxable TPP only.
Services: Not taxable, with a few exceptions.
Digital products (movies, eBooks, music, photographs, magazine subscriptions etc) are tax exempt in Florida. Items sold in digital form are not considered “tangible personal property” and are therefore not taxable. Though, if the item is sold in conjunction with tangible personal property then the entire sale would most likely be subject to Florida sales tax.
SaaS Products: Not Taxable.
When To Register: Next transaction after you meet the nexus criteria.