There has been much talk about the effect that Amazon will have on taxes now that they are building distribution centers in our state. The Amazon site doesn’t change the fact that the tax is due, only who is responsible to send it to the State.

If the Seller has a presence in Florida, they are required to collect Sales Tax and pass it on to the State.

If the Seller has no presence in Florida, it is the Buyer’s responsibility to pay USE TAX.

Sales Tax

Each sale, admission charge, storage, or rental is taxable unless the transaction is exempt. Sales tax is added to the price of the taxable goods or service and collected from the purchaser at the time of sale. Florida’s general sales tax rate is 6 percent.

Use Tax

Use tax is due on the use or consumption of taxable goods or services when sales tax was not paid at the time of purchase. For example:

  • If you buy a taxable item in Florida and didn’t pay sales tax, you owe use tax.
  • If you buy an item tax-exempt intending to resell it and then use the item in your business or for personal use, you owe use tax.
  • If you buy a taxable item outside Florida and bring or have it delivered into this state and you didn’t pay sales tax on the item, you owe use tax.