All Matters of Accounting and Taxation

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Sales Tax

Before you begin business in Florida, you must first find out if your business activity or products used are subject to sales tax. If it is, you must register to collect sales tax. Let us help you determine if your business needs to file and pay sales tax.

Partial List of Taxable Business Activities

Sales of taxable items at retail.

Repairs or alteration of tangible personal property.

Rentals, leases, or licenses to use real property (for example, commercial office space, mini-warehouses, or short-term living accommodations).

Rentals of short-term living accommodations (for example: motel/hotel rooms, beach houses, condominiums, timeshare resorts, vacation houses, travel parks, etc.).

Rental or lease of personal property (for example, vehicles, machinery, equipment, or other goods).

Charges for admission to any place of amusement, sport, or recreation.

Operating private membership clubs that provide recreational or physical fitness facilities.

Manufacturing or producing goods for sale at retail.

Importing goods from any state or foreign country, for sale at retail or for use in the business or for pleasure.

Selling service warranty contracts.

Ordering and using, on a regular basis, mail-order products on which no sales tax was charged.

Operating vending or amusement machines.

Even though you are out of state, you may be required to register or file tax in Florida. Here is a partial list of common examples of activities that create a business connection (also called nexus) in Florida:

Have employees, agents, or independent contractors conducting sales or other business activities.

Maintain an office or other place of business in Florida.

Assemble, install, service, or repair products in Florida.

Own, rent, or lease real property or tangible personal property in Florida.

Deliver goods to Florida customers using your company-owned or leased truck.