Information for Out-of-State Businesses

Even though your business is out of state, you may be required to register or file tax in Florida. Some common examples of activities that create a business connection (also called nexus) in Florida include, but are not limited to businesses that:

  • Have employees, agents, or independent contractors conducting sales or other business activities in Florida.
  • Maintain an office or other place of business in Florida.
  • Assemble, install, service, or repair products in Florida.
  • Own, rent, or lease real property or tangible personal property in Florida.
  • Deliver goods to Florida customers using your company-owned or leased truck.

For more information about business connection (nexus) or location (also called situs), please email the Florida Department of Revenue at NICE@floridarevenue.com. If you have been doing business in Florida for more than 30 days and/or owe back taxes, visit the Department's Voluntary Disclosure web page.

If you have questions regarding unemployment tax (called reemployment tax in Florida), such as who is liable to pay the tax and who is considered an employee, visit the Department's Reemployment Tax web page.

You can register online for any applicable tax. The Department's site uses an interactive wizard to help you determine your tax registration requirements. Taxes that you may be obligated to collect and/or pay include, but are not limited to:

If you know of a business that is not complying with Florida law, you can report possible tax violations to the Department.