Below are the principal delivery scenarios that the Florida Department of Revenue (DOR) and the Florida Statutes recognize, together with the legal provisions that control each outcome. All citations are to current Florida law or to widely-used national guidance on economic-nexus thresholds.
| # | Delivery scenario (title passes when/where noted) | Florida sales-tax due? | Key legal support |
|---|---|---|---|
| 1 | Delivered anywhere inside Florida (buyer is in or outside FL; includes customer pick-up or buyer’s own truck) | Yes – seller must collect Florida state rate (6 %) plus county surtax | Fla. Admin. Code (F.A.C.) Rule 12A-1.0015(2)(a): dealer must collect when property is “delivered to the purchaser or the purchaser’s representative in Florida” (Legal Information Institute) |
| 2 | Shipped by the seller to an out-of-state location (continuous, unbroken export to that state) | No Florida tax | Rule 12A-1.0015(1)(a) (sale committed to export); Florida DOR “Out-of-State Customers” FAQ (no tax if no destination-state nexus) (Legal Information Institute, Florida Dept. of Revenue) |
| 3 | Overseas or out-of-state buyer directs shipment to a freight forwarder/warehouse in Florida that the buyer controls | Yes – Florida treats delivery to the forwarder as an in-state sale | Rule 12A-1.0015(2)(a) (delivery to purchaser’s representative in FL is taxable); TAA 20A-011 (forwarder not itself a licensed exporter ⇒ tax applies) (Legal Information Institute) |
| 4 | Seller delivers to a licensed exporter / common carrier for immediate export and keeps required documentation | Exempt – sale “irrevocably committed to export”; no FL tax | § 212.06(5)(a)1, F.S.; Rule 12A-1.0015(1)(a), (2)(b); Certificate-of-Forwarding-Agent provisions & TAA 23A-016 (acceptable proof) (Legal Information Institute) |
| 5 | Florida buyer, but goods are shipped by the seller to an address outside Florida | No Florida tax (destination controls) | Same authorities as #2; Rule 12A-1.0015(1)(a) and DOR FAQ (Legal Information Institute, Florida Dept. of Revenue) |
| 6 | Sale for resale (buyer gives a valid Florida Annual Resale Certificate, Form DR-13) | Exempt – seller keeps the certificate in records | Rule 12A-1.038, F.A.C. (proper exemption documentation) (FloridaSalesTax) |
| 7 | Drop-ship into Florida on behalf of an unregistered out-of-state reseller | Florida tax is due; the registered Florida vendor or the drop-ship supplier must collect | Rule 12A-1.039(1)(c) (resale certificates from unregistered dealers not valid) (FloridaSalesTax) |
Required documentation (export and exemptions)
- Continuous-export proof – bill of lading, carrier receipt, export declaration, or Certificate of Forwarding Agent Address showing the licensed exporter’s 9-digit ZIP (Rule 12A-1.0015(2)(b)(3); TAA 23A-016). (Legal Information Institute)
- Resale or other exemptions – copy of the current Florida Annual Resale Certificate or other exemption card; retain for five years (Rule 12A-1.038). (FloridaSalesTax)
Your obligations outside Florida
A shipment that leaves Florida tax-free may still be taxable in the destination state if you have nexus there. After South Dakota v. Wayfair every sales-tax state imposes economic nexus when remote sales exceed a threshold (generally $100 000 in revenue or, in some states, 200 transactions in a 12-month or calendar-year period). Most states still use one of these two tests, although many are now dropping the 200-transaction rule. (Avalara)
If you cross a state’s threshold, you must register in that state and begin collecting that state’s sales tax on shipments to that state, even though Florida tax is not due.
Practical checklist for each sale
- Confirm where you, the seller, will deliver possession/title.
- Determine whether the recipient is your customer, the customer’s agent (forwarder), or a licensed exporter/common carrier.
- Apply the scenario table above to decide if Florida tax is due.
- Collect and keep the supporting documents (export bills, forwarding-agent certificate, or resale certificate).
- Evaluate destination-state nexus thresholds periodically to know where you must register and collect out-of-state tax.
These rules give you a defensible baseline for configuring invoices and written procedures in your CRM. Always consult a Florida-licensed SALT professional before final implementation, especially if your business model or export processes change.