Your business might be considered to have a nexus in a location, if it has for example:
- An employee present in the state
- Property, including intangible property, within the state
- Employees who regularly solicit business, such as salespeople
- Stores products or supplies in a warehouse
- Rental of short-term living accommodations
If a remote seller with economic nexus registers with Florida Department of Revenue before October 1, 2021, the seller is \”relieved of liability for tax, penalty, and interest due on remote sales that occurred before July 1, 2021.\”