The Reseller Index
Sponsor Your logo here: sponsor a week

Taxes / State tax rules / Florida

Selling on eBay, Poshmark or Etsy from Florida: sales tax and 1099-K rules

Since July 1, 2021, § 212.05965, Florida Statutes, has required a marketplace provider with a physical presence in Florida, or more than $100,000 of remote sales into Florida in the previous calendar year, to register and collect Florida sales tax and county surtax on sales made through its marketplace, and once it certifies that to you, you may not collect the tax on those sales. Florida has no personal income tax, according to the Department of Revenue, and its pages checked here set no state 1099-K rule; the federal test (over $20,000 in more than 200 transactions) applies.

General information, not tax advice. Check with a tax professional about your own situation.

Checked against the official pages listed below on .

Florida in short

General sales tax:
Yes, 6% state rate
Marketplace facilitator law:
Yes: § 212.05965, Fla. Stat. (Chapter 2021-2, Laws of Florida), since Jul 1, 2021
When a marketplace must collect:
a physical presence in Florida, or taxable remote sales into Florida in the previous calendar year totaling more than $100,000
Form 1099-K:
No state personal income tax

Who collects the tax on a marketplace sale

A marketplace provider that has a physical presence in Florida, or that makes or facilitates more than $100,000 of remote sales into Florida in the previous calendar year, registers with the Department of Revenue and collects and remits Florida sales tax and any county surtax on sales made through its marketplace. It must also certify to its marketplace sellers that it will collect and remit the tax; the certification can be part of the seller agreement.

If you sell only through marketplaces

Once the marketplace provider certifies that it will collect and remit the tax, the marketplace seller may not collect the tax on those sales and must leave them off its own return, if it files one. The department's TIP ties a marketplace seller's own dealer registration to sales made outside the marketplace by a seller with a physical presence in Florida, or with more than $100,000 of remote sales to Florida customers outside the marketplace.

Registration, resale certificates and what changes when you also sell direct have their own page: Florida: seller's permit and resale certificate rules.

The law: § 212.05965, Fla. Stat. (Chapter 2021-2, Laws of Florida), effective .

"When the marketplace provider certifies to the marketplace seller that it will collect and remit the tax, the marketplace seller may not collect the tax and must exclude sales made through the marketplace from the marketplace seller’s tax return"
Florida Department of Revenue, Tax Information Publication 21A01-03: New Registration Requirement for Persons Making Remote Sales and for Marketplace Providers and Sellers, Marketplace Sales

Sources: Tax Information Publication 21A01-03: New Registration Requirement for Persons Making Remote Sales and for Marketplace Providers and Sellers; § 212.05965, Taxation of marketplace sales.

Florida's sales tax

Florida's general state sales tax rate is 6%, and counties can add a discretionary sales surtax, which varies by county. The Department of Revenue publishes each county's surtax rate every year on Form DR-15DSS; some counties don't impose one.

"Florida's general state sales tax rate is 6%"
Florida Department of Revenue, Florida Sales and Use Tax

Sources: Florida Sales and Use Tax; Tax Information Publication 21A01-03: New Registration Requirement for Persons Making Remote Sales and for Marketplace Providers and Sellers.

Form 1099-K: Florida and the federal test

The Florida Department of Revenue says the state does not have a personal income tax, and its brochure for new residents lists personal income tax among the taxes Florida does not impose. No Florida 1099-K rule appears on the pages checked here; the federal test decides whether a platform sends a 1099-K. Florida does have a corporate income tax.

"The State of Florida does not have a personal income tax."
Florida Department of Revenue, Report Tax Violations, Income Tax as Related to Child Support

The federal test, for comparison: the IRS says a payment app or online marketplace must send a Form 1099-K when payments for goods or services total over $20,000 in more than 200 transactions, and adds: "However, they may send you a Form 1099-K with lower amounts and/or transactions." (Understanding your Form 1099-K, reviewed ). The Instructions for Form 1099-K count both parts for the calendar year, through each platform separately, and say the box 1a gross amount is figured without adjustments for credits, discounts, fees, refunds or shipping, so a 1099-K figure is not the same as profit. More on the federal rule in Form 1099-K for resellers.

Sources: Report Tax Violations; Tax Information for New Residents.

Worked examples

A $40 sale shipped to a Florida buyer

The marketplace provider collects the 6% state tax, $40 x 6% = $2.40, plus the surtax of the buyer's county if it has one, and remits both. Having certified this to you, it handles the tax; you don't collect it and leave the sale off any Florida return you file.

Marketplace sales plus a booth at a Florida flea market

A Florida seller with $5,000 of marketplace sales and $3,000 of booth sales has a physical presence in Florida and makes sales outside the marketplace, so under the TIP it registers as a dealer and collects and remits tax on the $3,000 of booth sales. The $5,000 stays with the marketplace provider.

Edge cases and details

  • Marketplace providers and remote sellers that registered by October 1, 2021 weren't held liable for tax on untaxed remote sales made before July 1, 2021, unless they were already under audit, billed or in a proceeding as of that date, the TIP says.
  • The statute leaves out of "marketplace provider" a person who solely provides travel agency services, a delivery network company that isn't a registered dealer, and a person whose sole activity is processing payments between parties.
  • Discretionary sales surtax is set by county, and some of Florida's 67 counties don't impose one; Form DR-15DSS lists each county's rate and effective dates.
  • Marketplace providers and persons making substantial remote sales must register, file and pay electronically, according to the TIP.

What to do

  1. Keep the marketplace provider's certification that it collects and remits Florida tax, which the TIP says may be in your seller agreement.
  2. If you also sell at flea markets, shows or from a shop in Florida, read TIP 21A01-03 on registering as a dealer for sales made outside the marketplace.
  3. Keep each marketplace's sales report, and check with a tax professional about how the federal 1099-K fits your federal return.

Common questions

Do I collect Florida sales tax on my eBay or Poshmark sales?

Not on sales through a marketplace provider that has certified it collects and remits the tax: the Department of Revenue's TIP 21A01-03 says the marketplace seller may not collect the tax on those sales and must exclude them from its own return.

Does Florida have a state 1099-K threshold?

The Florida Department of Revenue says the state has no personal income tax, and no Florida 1099-K rule appears on the pages checked here. The federal test decides when a platform must send a 1099-K.

Related

General information, not tax advice

This page summarizes Florida's own published pages and statutes as read on , and the IRS's 1099-K pages. It doesn't say what you should file, register for or pay. Rules depend on your situation and change: check with a tax professional, or with the state's revenue department.

Sources

Official pages this page is built from, with the day each was read.

Free 1-page Reseller Cheat Sheet: fees on 8 platforms, Media Mail and stamp prices

What each platform takes from a $10, $25 and $50 sale, Media Mail 1-10 lb, Ground Advantage to Zones 1, 5 and 8, and the Forever stamp, on one printable page. The link appears as soon as you sign up.