- September 13, 2012
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Are Internet sales subject to sales tax when the merchandise is delivered to a Florida customer?
Generally, yes. If sale is made by a dealer located in Florida and delivered to a purchaser in Florida, sales tax would apply. If sale is made by a dealer located outside Florida with no other contact with Florida, and goods are delivered in Florida, use tax applies and is due from the purchaser. Florida law provides that each sale is subject to sales tax unless such transaction is specifically exempt. Under Chapter 212, F.S., there are no provisions to provide an exemption on Internet sales of tangible personal property. Persons who make sales to a purchaser in this state are required to register to collect Florida sales tax if there is sufficient nexus with this state. Nexus is created when a dealer has agents in this state who solicit or transact business on behalf of the dealer and as a result receive orders for merchandise to be delivered to the purchaser in this state; or dealer has a physical location in this state; or dealer delivers merchandise into this state in vehicles which are leased or owned by the dealer; or dealer owns land or buildings located in this state; or dealer stores merchandise in this state for sale or use; or dealer rents or leases merchandise that is located in Florida in the possession of a lessee.
If the person selling the property into this State does not have sufficient nexus or is not registered with the Department as a dealer to collect sales tax, the purchaser is obligated to pay use tax.
Instead of collecting all the different taxes in the various counties, you may collect 7% taxes and remit the entire amount to the state and they will pay the local taxes. This simplifies your tax collection and reporting.
Contact the Florida Department of Revenue at : 800 352 3671 to confirm this.