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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. Here is a partial list of common examples of activities that create a business connection (also called nexus) in Florida:
- Have employees, agents, or independent contractors conducting sales or other business activities.
- 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 e-mail us at NICE@dor.state.fl.us. If you have been doing business in Florida for more than 30 days and/or owe back taxes, let us know so we can further assist you.
If you have questions regarding unemployment tax (called reemployment tax in the State of Florida) only, such as who is liable to pay the tax and who is considered an employee, select the link below.
You can register online for any applicable tax. Our 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.