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Dec 19, 2024
What constitutes a physical nexus for businesses in Florida under 2024 sales tax laws?
In Florida, a physical nexus in 2024 is established if a business has a physical presence such as an office, warehouse, or store, or has employees, agents, or representatives operating within the state. Storing inventory or participating in local events, leasing tangible personal property, and having affiliates in Florida also create a physical nexus. These criteria require businesses to collect and remit sales tax, consistent with 2023 regulations.



