Florida Department of Revenue

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Information for Out-of-State Businesses

Even though you are out of state, you may be required to register or file tax in Florida if you:

• Maintain an office or other place of business in Florida.
• Assemble, install, service, or repair products in Florida.
• Have an employee in Florida.
• Own tangible personal property in Florida.
• 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 (also called nexus) or location (also called situs), contact the Department of Revenue's Atlanta Service Center at 770-858-3080 or e-mail NICE@dor.state.fl.us. If you have been doing business in Florida over 30 days, please contact us for assistance in order to avoid registration errors.

Taxes that you may be obligated to collect and/or pay include, but are not limited to:

• Sales and Use Tax
• Corporate Income Tax
• Unemployment Tax

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