Using Fulfillment by Amazon (FBA) in Florida establishes a physical nexus if products are stored in Amazon’s Florida warehouses, requiring sellers to collect and remit Florida sales tax. Sellers must:

Register for a sales tax permit.

Apply the 6% state rate plus local surtaxes up to 2.5%.

File sales tax returns regularly (monthly, quarterly, annually).

Maintain detailed records of sales and inventory.

Ensure compliance with Florida Department of Revenue regulations to avoid penalties.