Florida will exempt the sale only if the freight forwarder you deliver to qualifies as a “licensed exporter/common carrier” and you keep the specific export documents required by law. Otherwise, the delivery point is deemed to be inside Florida and you must charge Florida sales tax.
Why the default is “taxable”
| Controlling text | What it says |
|---|---|
| Rule 12A-1.0015(2)(a), F.A.C. | A dealer must collect tax when the goods are “delivered to the purchaser or the purchaser’s representative in Florida,” even if the buyer intends to move the goods overseas. (Legal Information Institute) |
A freight forwarder chosen and paid by your Peruvian customer is legally viewed as the customer’s representative. Delivery therefore occurs in Florida, triggering tax.
When the export exemption does apply
| Requirement | Legal source | Practical proof you must retain |
|---|---|---|
| Goods are “irrevocably committed to export” at the time of sale. | §212.06(5)(a)1., F.S. | Continuous, unbroken export documents (bill of lading, airway bill, or export declaration). (Florida Dept. of Revenue) |
| Goods are delivered to a licensed exporter or common carrier whose sole business is preparing product for export. | Rule 12A-1.0015(1)(a) & Technical Assistance Advisement 20A-011. (Florida Dept. of Revenue, FloridaSalesTax) | A valid Florida Certificate of Forwarding Agent Address (Form DR-14FAA) or evidence that the forwarder appears on the DOR’s approved forwarding-agent list. (Florida Dept. of Revenue) |
If every element is met, the sale is exempt and you do not charge Florida tax.
How to decide for your Miami forwarder
- Ask the forwarder for its Florida Certificate of Forwarding Agent Address (or other proof it is a licensed exporter/common carrier).
- Collect the export paperwork (bill of lading or airway bill showing destination outside the U.S., issued before you relinquish control).
- Keep both items in your records for five years.
- All documentation present → treat as an exempt export (no Florida tax).
- Anything missing → treat delivery as having occurred in Florida and charge Florida sales tax.
Key take-away
Delivery to a freight forwarder inside Florida is taxable unless you can prove—through the forwarding-agent certificate and continuous export documentation—that the sale is irrevocably committed to export at the moment possession transfers.
Follow these steps for every similar order so your auditors (and your CRM logic) have a clear, defensible rule set.