Information for out-of-state businesses

Links to Florida statutes and rules relating to determination of a business connection (nexus) in Florida:

Taxation of mail order sales –

Section 212.0596, F.S.

Dealers required to collect tax –

Section 212.06 (3), F.S.

Definition of "Dealer" –

Section 212.06 (2) a, F.S.

Physical Location –

Section 212.06 (2) (f), F.S.
Rule 12A-1.103 (1) (b), F.A.C.

Sales to customers –

Section 212.06 (2) (c), F.S.

Leases of tangible personal property –

Section 212.06 (2) (e), F.S.
Rule 12A-1.071 (3), F.A.C.

Leases of real property in Florida –

Section 212.06 (2) (j), F.S
Rule 12A-1.071 (6), F.A.C.

Sales solicited by salesmen –

Section 212.06 (2) (g), F.S.
Rule 12A-1.103 (1) (c), F.A.C.

Sales solicited by agents –

Section 212.06 (2) (h), F.S.

Goods delivered, repaired, installed, constructed, altered –

Section 212.06 (2) (b), F.S.

Providing maintenance or warranty agreements –

Section 212.06 (2) (l), F.S.