Information for out-of-state businesses

Even though you are out of state, you may owe 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 living or working in Florida and performing functions other than the solicitation of sales.
• 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.

If you are conducting business in Florida, please register immediately to collect and/or pay Florida taxes.

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

• Sales and Use Tax
• Corporate Income Tax
• Intangible Personal Property Tax

If you think you might owe back taxes, our Voluntary Disclosure Program can help you bring your taxes up-to-date.

For more information about business connection (nexus) or location (situs), contact the Department of Revenue's Atlanta Service Center at 770-858-3080.

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