Florida Marketplace Facilitator Rules 2025: What Resellers Need to Know

Florida Marketplace Facilitator Rules 2025: What Resellers Need to Know

Here’s a detailed guide on Florida’s sales tax + marketplace facilitator rules for 2025, aimed at resellers. It tackles thresholds, who collects tax, compliance steps, and what to watch out for.

1) What is a “Marketplace Facilitator” in Florida

  • Under Florida law, a marketplace provider (or facilitator) is an entity (like Amazon, Walmart Marketplace, eBay, Etsy) that lists or advertises tangible goods for independent sellers, processes payments, and transmits or remits payments to sellers. TaxJar+2Avalara+2

  • When these facilitators meet certain thresholds, they are required by law to collect and remit Florida sales and use tax on the sales they facilitate. Florida Dept. of Revenue+2TaxJar+2

2) Economic Nexus & Thresholds

  • As of July 1, 2021, Florida requires businesses making remote sales into Florida to collect and remit sales/use tax if those remote sales exceed $100,000 in the previous calendar year. Florida Dept. of Revenue+2TaxJar+2

  • This $100,000 threshold applies to “taxable remote sales,” meaning tangible goods delivered into Florida by out-of-state businesses. TaxCloud+1

3) Who Collects: Facilitator vs Seller

  • If a sale is made through a marketplace and the marketplace provider meets the facilitator threshold, the marketplace must collect the tax. Sellers using the marketplace do not need to collect sales tax on those facilitated sales, provided the facilitator is doing so. TaxJar+2Online Sunshine+2

  • For sales made outside of a marketplace (for example your own online store, or direct sales), if you meet Florida’s economic nexus threshold (>$100,000), you must collect sales tax directly. TaxJar+2TaxCloud+2

4) Registration, Filing & Reporting

  • Marketplace providers are required to register electronically with the Florida Department of Revenue to collect and remit sales tax on sales to Florida customers. Florida Dept. of Revenue+1

  • Even if you are a seller whose marketplace provider collects the tax on your behalf, you may still need a Florida sales tax permit if you have non-marketplace sales, or if you have physical presence or other nexus factors. TaxJar+1

  • Sellers should maintain proper documentation, including any certifications from marketplace providers that tax is being collected on their behalf. Online Sunshine+1

5) Local & Discretionary Tax Surtaxes

  • Florida’s base state sales tax rate is 6%. Counties may impose discretionary surtaxes (“county tax”)—this means total effective tax rates may vary depending on county. Florida Dept. of Revenue+1

  • For facilitated marketplace sales, the marketplace collecting the tax must also account for the applicable county surtax when computing the sales tax owed. TaxJar+1

6) What Sellers Should Watch Out For

  • Exclusion from threshold: Note that sales made through marketplace facilitators (when the facilitator is collecting) are excluded for calculating your direct remote seller threshold in Florida. In other words, only your non-marketplace sales delivered into Florida count toward the $100,000 nexus threshold. Galvix+1

  • Filing even with zero tax: If you hold a Florida sales tax permit but have no tax-collecting obligations for some periods (e.g. because all sales are through marketplaces that collect), you may have to file “zero returns.” Failure to file can lead to penalties. TaxJar

  • Shipping & delivery debates: For remote sales, whether shipping is taxable or not depends on how/if shipping charges are separately stated and whether the goods shipped are taxable. Be sure your sales platform clearly separates or includes shipping correctly. Zamp

7) Case Study: “Boutique Brilliance” (Hypothetical Reseller)

Profile:

  • Boutique Brilliance sells handmade home decor on Etsy and its own Shopify store.

  • Sales into Florida in the last 12 months: $80,000 via Etsy (marketplace) + $30,000 via Shopify (direct). Total = $110,000 remote sales into Florida.

What they must do in 2025:

Sales Channel Facilitator/Marketplace Who Collects Responsibility of Boutique Brilliance
Etsy sales (marketplace) Etsy is marketplace provider Etsy collects & remits sales tax on Etsy sales to FL customers Keep documentation from Etsy confirming they collect tax on your behalf. Do notcollect tax on these sales.
Shopify direct sales Boutique handles direct sales from own site Boutique must collect sales tax on its direct sales into FL, because direct remote sales exceed $100,000 threshold when counted alone (since marketplace sales are excluded from threshold calculation for direct seller obligation) Register with FL Department of Revenue, enable tax collection in Shopify checkout, file returns, pay state + applicable county surtaxes.

Outcome: Boutique Brilliance ensures compliance and avoids double collecting, while making sure tax is collected where legally required.

8) 2025 Compliance Checklist for Florida Resellers

  • Check whether your marketplace provider meets the threshold and is collecting/remitting tax on your marketplace sales.

  • Calculate your non-marketplace remote sales into Florida for past 12 months—if they exceed $100,000, get a Florida sales tax permit.

  • Make sure tax settings on your direct sales platforms (website, pop-ups, kiosks, etc.) are configured to charge state + county surtax.

  • Retain documentation from marketplace providers, your own sales records, certificates, and returns.

  • File returns on time—even if you collected no tax during some periods.

  • Monitor changes: tax laws evolve, and county surtaxes or local rules may change. Stay updated through Florida Department of Revenue.


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