When could a marketplace provider avoid collecting Florida sales tax on export sales under modified TAA 23A-016M?

Plain-English summary

The marketplace provider did not have to collect Florida sales tax when tangible personal property was irrevocably committed to export at the time of sale and remained in a continuous, unbroken export stream.

The shipping documents had to describe the property, give the shipment date and final destination, and identify the freight forwarder by name or address.

The source identifies this document as "23A-016 MODIFIED"; the corpus preserves that status as TAA 23A-016M.

What this means for you

A foreign purchaser or freight-forwarder destination alone was not the stated conclusion. The transaction needed the continuous export process and supporting shipping records described in the modified advisement.

Common questions

Could the goods enter ordinary Florida commerce first? The ruling required an irrevocable export commitment and continuous, unbroken commerce.

What records were required? Product description, shipment date, final destination, and freight-forwarder name or address.

Is this the original advisement? No. The official source labels it modified.

Citations and references

• Fla. Stat. §§ 212.02, 212.05965, and 212.06 and Fla. Admin. Code r. 12A-1.0015, as cited in the advisement.

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 23A-016M

Original ruling text

Florida Department of Revenue
Office of Technical Assistance

5050 West Tennessee Street Tallahassee FL 32399

Jim Zingale

Executive Director

floridarevenue.com

QUESTION: Taxpayer would like confirmation that it is not required to collect Florida sales tax on
sales of tangible personal property sold in an export transaction when the following requirements
are met:

1. To qualify for the exemption from the imposition of sales tax on export
   transactions, the tangible personal property must be irrevocably committed to
   the export process, resulting in the stream of commerce remaining continuous
   and unbroken; and
2. Any shipping documents from the sale should: (1) describe the tangible personal
   property; (2) provide a date of shipment; (3) provide a final destination, which will
   generally only list the airport code or country; and (4) provide a name or address
   of the Freight Forwarder.
   Or,
3. The sale is shipped to a 9-digit zip code of a valid address listed on Florida’s
   certified forwarding agent list.
   ANSWER: Taxpayer would not be required to collect Florida sales tax on sales of tangible personal
   property sold in an export transaction when the following requirements are met:
4. The tangible personal property must be irrevocably committed to the export
   process, resulting in the stream of commerce remaining continuous and
   unbroken; and
5. Any shipping documents from the sale should: (1) describe the tangible personal
   property; (2) provide a date of shipment; (3) provide a final destination, which will
   generally only list the airport code or country; and (4) provide a name or address
   of the Freight Forwarder.

Technical Assistance Advisement
April 30, 2025
Page 2

April 30, 2025

Via Email:
Subject: Technical Assistance Advisement: 23A-016 MODIFIED
STATUTE CITE(S): Sections 212.02, 212.05965, and 212.06, Florida Statutes (F.S.)
RULE CITE: Rule 12A-1.0015, Florida Administrative Code (F.A.C.)
("Taxpayer")
FEIN:
BP#:
Dear
This is in response to your letter dated
, requesting this Department’s issuance of a
Technical Assistance Advisement (“TAA”) pursuant to section 213.22, F.S., and Rule Chapter 12-11,
F.A.C., concerning the matter referenced below. An examination of your letter has established that
Taxpayer has complied with the statutory and regulatory requirements for issuance of a TAA.
Therefore, the Department is hereby granting your request for a TAA.
Requested Advisement
Taxpayer is seeking guidance regarding the sales and use tax treatment of export sales in Florida and
what documentation a foreign purchaser would need to provide Taxpayer to ensure that the sale
meets the requirement to be exempt from sales and use tax in Florida. In particular, Taxpayer would
like confirmation that it is not required to collect Florida sales tax on sales of tangible personal
property sold in an export transaction when the following requirements are met:

1. To qualify for the exemption from the imposition of sales tax on export
   transactions, the tangible personal property must be irrevocably committed to
   the export process, resulting in the stream of commerce remaining continuous
   and unbroken; and

Technical Assistance Advisement
April 30, 2025
Page 3

2. Any shipping documents from the sale should: (1) describe the tangible
   personal property; (2) provide a date of shipment; (3) provide a final
   destination, which will generally only list the airport code or country; and (4)
   provide a name or address of the Freight Forwarder.
   Or,
3. Sale is shipped to a 9-digit zip code of a valid address listed on Florida’s
   certified forwarding agent list.
   Facts
   On
   , the Department reached out to Taxpayer for clarification of the facts because it
   appeared that there was a discrepancy between the facts provided by Taxpayer and what was
   actually on Taxpayer’s website. In particular, it appeared that Taxpayer’s website indicated it had
   one International Shipping Center in
   that was strictly used for shipping items to foreign
   customers as opposed to Taxpayer’s presentation of the facts which indicated the foreign purchaser
   directs the Marketplace Seller to ship the purchased items directly to a Forwarding Agent located in
   Florida. On
   , Taxpayer indicated that the facts as provided in its request dated
   , were correct and were to be used in formulating the response.
   Through its website,
   , Taxpayer hosts an online marketplace where third-party sellers
   post product listings, and third-party users may respond to the listings by either bidding on items via
   an online auction sale or purchasing the listed products at a fixed price. Taxpayer provides the
   platform for the sale of goods, but Taxpayer does not sell the items listed for sale. All product listings
   and sales are subject to Taxpayer’s User Agreement, which you state makes it clear that Taxpayer is
   not the seller of record for the products listed on
   .
   You state that pursuant to s. 212.05965(1)(b), F.S., Taxpayer is defined as a Marketplace Provider 1
   and is therefore required to collect and remit Florida sales and use tax to the Department for sales
   that occur between Marketplace Sellers 2 and Florida customers via Taxpayer’s website. Taxpayer
   registered with the Department as a Marketplace Provider and began filing Florida sales and use tax
   returns with the Department for the period beginning
   . On Taxpayer’s sales and use tax

Section 212.05965(1)(b), F.S., defines the term, “Marketplace provider,” as a person who facilitates a retail sale by
a marketplace seller by listing or advertising for sale by the marketplace seller tangible personal property in a
marketplace and who directly, or indirectly through agreements or arrangements with third parties, collects
payment from the customer and transmits all or part of the payment to the marketplace seller, regardless of whether
the marketplace provider receives compensation or other consideration in exchange for its services.
2
Section 212.05965(1)(c), F.S., defines the term, “Marketplace seller,” as a person who has an agreement with a
marketplace provider that is a dealer under this chapter and who makes retail sales of tangible personal property
through a marketplace owned, operated, or controlled by the marketplace provider.
1

Technical Assistance Advisement
April 30, 2025
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returns, Taxpayer reports all sales made by Marketplace Sellers to Florida customers that were made
through Taxpayer’s website. Taxpayer collects and remits the Florida sales and use tax due from the
Marketplace Sellers to the Department.
Through Taxpayer’s website, Marketplace Sellers sell tangible personal property to customers located
worldwide. In the case of a foreign purchaser, the purchaser pays the United States-based
Marketplace Seller directly via Taxpayer’s website; then, the foreign purchaser directs the
Marketplace Seller to ship the purchased item directly to a Forwarding Agent located in Florida. The
Forwarding Agent then helps to facilitate the international logistics and customs clearance of the
item, ultimately delivering it to the final destination in the foreign purchaser’s country of residence.
This process is referred to as “freight forwarding.”
Law and Discussion
Unless a specific exemption applies, s. 212.05, F.S., provides it is the legislative intent that every
person is exercising a taxable privilege that engages in the business of selling tangible personal
property 3 in this state. For exercising such a privilege, a tax is levied on each taxable transaction or
incident. The tax is due and payable at the rate of 6 percent, plus any applicable surtaxes imposed
under s. 212.055, F.S., on the total consideration received for each item or article of tangible personal
property when sold at retail in this state.
Article 1, Section 10, Clause 2 of the United States Constitution (“Import-Export Clause”) generally
prohibits individual states from taxing imports and exports to and from the state.
In order to affect the requirements imposed by the Import-Export Clause and other components of
federal law, Florida law provides that it does not intend to levy a tax on tangible personal property
imported, produced, or manufactured in the state for export. See s. 212.06(5)(a), F.S.
Section 212.06(5)(a)1., F.S., and Rule 12A-1.0015(1)(a), F.A.C., provide that tangible personal
property imported, produced, or manufactured in this state for export is not subject to Florida sales
tax when the importer, producer, or manufacturer delivers the property to a licensed exporter for
export outside Florida or to a common carrier for shipment outside of Florida, or mails the property
by United States mail to a destination outside Florida.
Rule 12A-1.0015(2)(b), F.A.C., provides that “when a dealer sells tangible personal property, commits
the property to the exportation process at the time of sale, and the exportation process remains
continuous and unbroken until the property is exported from Florida, the dealer is not required to
collect tax.” For the exemption to be applicable, the dealer must commit the property to the
exportation process at the time of the sale, and the exportation process must remain continuous and
unbroken until the property is exported from Florida.
Tangible personal property means and includes personal property which may be seen, weighed, measured, or
touched or is in any manner perceptible to the senses. See s. 212.02(19), F.S.
3

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April 30, 2025
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Rule 12A-1.0015(2)(b), F.A.C., lists methods to commit the property to the exportation process at the
time of sale:

1. The dealer is required by the terms of the sale contract to deliver the property
   outside Florida using the dealer’s own mode of transportation.
2. The dealer is required by the terms of the sale contract to mail the property by
   United States mail to a destination located outside Florida; or
3. The dealer is required by the terms of the sale contract to deliver the property to
   a carrier, licensed customs broker, or forwarding agent for final and certain
   movement of the property to a destination located outside Florida.
   The dealer is required to keep sufficient records such as contracts, invoices, bills of lading, etc. to
   document that the tangible personal property was exported outside Florida. It should be possible to
   trace and identify the specific item(s) throughout the documentation.
   Taxpayer’s export transaction would not be subject to Florida sales and use tax provided the
   conditions specified in Rule 12A-1.0015(2)(b) F.A.C., and s. 212.06(5)(a)1, F.S. are met. There is no
   condition in Rule 12A-1.0015(2)(b), F.A.C., or s. 212.06(5)(a)1., F.S., which requires that a particular
   freight forwarder be used only that “the dealer is required by the terms of the sale contract to deliver
   the property to a carrier, licensed customs broker, or forwarding agent for final and certain
   movement of the property to a destination located outside Florida.” In the instant case, if the tangible
   personal property is only taken possession of in Florida by a common carrier, licensed customs
   broker, or forwarding agent for final delivery outside the United States, the sale would not be subject
   to Florida sales tax.
   In addition, effective January 1, 2022, s. 212.06(b), F.S., was amended to create a process by which a
   forwarding agent may apply for and receive a Certificate of Forwarding Agent Address (the
   Certificate). The certificate may be used to document that no sales tax is due on items shipped to
   the address on the Certificate for international export. A copy of the Certificate can be provided to
   the selling dealer in lieu of collecting the tax imposed by ch. 212, F.S. The new law specifies that a
   dealer may accept a valid copy of the Certificate and is not liable for any tax due on sales made during
   the effective dates indicated on the certificate. The Department is required to publish a list of
   forwarding agents that have received a Certificate and identify their name, address, and expiration
   date provided on their Certificate. See www.floridarevenue.com for a current list; s. 213.053(5), F.S.
   A selling dealer may collect a copy of a forwarding agent’s Certificate or rely on the list published on
   the Department’s website – in either case the selling dealer will not be held liable for tax due on sales
   made during the effective dates indicated on the Certificate.
   Taxpayer has inquired as to “if” the requirements listed above are not sufficient to meet the
   requirements of the sales tax exemption for exports, could Taxpayer assign the sales tax refund to
   the purchaser so the purchaser can apply for a refund directly with the Department. Regarding tax
   paid into the State Treasury that is determined to be an overpayment, a payment where no tax is
   due, or a payment made in error, such tax is eligible for refund when an application for refund is filed

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April 30, 2025
Page 6

within three-years from the date that the tax was paid. See s. 215.26, F.S. Section 215.26, F.S., and
Rule 12A-1.014(4) F.A.C., Refunds and Credits for Sales Tax Erroneously Paid, authorize a refund
under certain circumstances, provided the customer paid the tax directly to the Department or the
customer has secured an assignment from the selling dealer to whom the tax was paid. The
assignment of rights provides that the vendor assigns any right the vendor has to recover sales tax
paid to the Department. The party requesting a refund must timely file an Application for Refund,
Form DR-26S, with the Department. For circumstances in which an assignment of rights is required,
please use Form DR-26A, Assignment of Rights to Refund of Tax.
Conclusion
Taxpayer would not be required to collect Florida sales tax on sales of tangible personal property sold
in an export transaction when the following requirements are met:

1. The tangible personal property must be irrevocably committed to the export process,
   resulting in the stream of commerce remaining continuous and unbroken; and
2. Any shipping documents from the sale should: (1) describe the tangible personal
   property; (2) provide a date of shipment; (3) provide a final destination, which will
   generally only list the airport code or country; and (4) provide a name or address of
   the Freight Forwarder.
   This response constitutes a TAA under s. 213.22, F.S., which is binding on the Department only under
   the facts and circumstances described in the request for this advice, as specified in s. 213.22, F.S. Our
   response is predicated on those facts and the specific situation summarized above. You are advised
   that subsequent statutory or administrative rule changes, or judicial interpretations of the statutes
   or rules, upon which this advice is based, may subject similar future transactions to a different
   treatment than expressed in this response.
   You are further advised that this response, your request and related backup documents are public
   records under Chapter 119, F.S., and are subject to disclosure to the public under the conditions of s.
   213.22, F.S. Confidential information must be deleted before public disclosure. In an effort to protect
   confidentiality, we request you provide the undersigned with an edited copy of your request for TAA,
   the backup material and this response, deleting names, addresses and any other details which might
   lead to identification of the Taxpayer. Your response should be received by the Department within
   ten (10) days of the date of this letter.

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April 30, 2025
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If you have any further questions with regard to this matter and wish to discuss them, you may
contact me directly at (850)717-6363.
Sincerely,

Leigh L. Ceci
Leigh L. Ceci, MAcc
Tax Law Specialist
Office of Technical Assistance
(850)717-6363
CC:

Record ID: 7001315257

Technical Assistance Advisement
April 30, 2025
Page 8

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