![]() Importing goods from any state or foreign country, for sale at retail or for use in the business or for pleasure.Manufacturing or producing goods for sale at retail.Rentals of short-term living accommodations.Rentals, leases, or licenses to use real property.Repairs or alterations of tangible personal property.Economic nexus means passing a states’ economic threshold for total revenue or the number of transactions in that state.įlorida considers a seller to have sales tax nexus if you have any of the following in the state: Physical nexus means having enough tangible presence or activity in a state to merit paying sales tax in that state. There are two ways that sellers can be tied to a state when it comes to nexus: physical or economic. You’ll need to collect sales tax in Florida if you have nexus there. Do you need to collect sales tax in Florida?
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