Florida was one of last states which did not have a collection requirement for out-of-state sellers.  This has now changed. Effective July 1, 2021, businesses making at least $100,000 of remote sales into Florida during the previous calendar year must register and collect sales and use tax, including any applicable discretionary sales surtax.  Businesses are given a 90 day grace period and must register by September 30, 2021 to avoid penalties on previous remote sales and use taxes due.