International Tax Advisors, B.V.

A number of people have mentioned to me that when they send something from a merchant in the US to Bonaire, they pay both Florida Sales Tax at 7% and the 8% Bonaire inbound ABB. This is not right. The seller in the US will automatically add Florida sales tax because in their view the shipment is being delivered "in Florida." But the destination in Florida is a "freight forwarder" or "licensed customs broker." For anything of significant value, you should talk with the customer service rep at the seller and tell them that the shipment's final destination is outside Florida (in fact outside the US) and send them this link: Florida Export Sales Tax Rule which gives them a copy of the regulation 12A-1.0015. A sale to an exporter means the shipment is still in transit and no Florida sales tax is due.

"Tangible personal property imported, produced, or manufactured in this state for export, as provided in Section 212.06(5)(a)1., F.S., 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 Florida, or mails the property by United States mail to a destination outside Florida. This rule is intended to provide tax guidelines for the sale of tangible personal property for the purposes of export from Florida."

I have found most sellers will respect the rule and not include sales tax because that is all these shipping companies do, export. But some will add the tax and make you provide export documentation to get a refund. Is it worth trouble, up to you. I also found that Costco will not deliver to any freight forwarder, strange policy.

Just FYI, this does not work if you have something delivered to a friend in Florida who is coming down for a visit. They are not a licensed exporter so the FL sales tax will be due at whatever rate the county in Florida changes. This could be anywhere from 7 to 8.5%.