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Florida recognizes several types of nexus: Physical presence nexus: you have an office, warehouse, store, or employees in Florida Economic nexus: your retail sales to Florida customers exceed $100,000 in the previous calendar year Affiliate nexus: a Florida-based affiliate or related entity refers customers to you in exchange for compensation Click-through nexus: a Florida-based person or business directs traffic to your website through a link, and your gross sales from those referrals exceed $10,000 in the preceding 12 months If any of these apply, you must register and collect Florida sales tax

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