Yes. All sales of taxable tangible personal property made online are subject to tax when the merchandise is delivered to a customer located in Florida.
If the seller is registered as a Florida dealer, the seller should collect Florida sales tax.
If the selling dealer is not required to or fails to collect Florida sales tax on the sale of taxable tangible personal property made online and delivered to a customer located in Florida, the customer (purchaser) is required to pay use tax on the merchandise.
If the purchaser is a registered sales and use tax dealer, the use tax due should be reported on the dealer’s sales and use tax return.
If the purchaser is not a registered sales and use tax dealer, they should report the purchase and pay the use tax to the Department of Revenue.
File and pay online or complete an
Out-of-State Purchase Return (Form DR-15MO
).
To learn more about Florida sales and use tax, visit the Department’s
Florida Sales and Use Tax webpage.