I have an LLC (multiple members) established in Delaware, but my business partner and I live in Florida. Our company is already registed in Florida as a Foreign entity. We want to dropship merchandise from overseas (China, Panama & others) to resellers in Puerto Rico (not to end customers). We will be selling full containers of goods. We have multiple questions based on this scenario:
1. We don't have plans to sell anything to customers or companies in Florida and we will file our taxes as an LLC Partnership. Do we have to obtain a Sales and Use tax number in the State of Florida, even though we will not collect sales taxes in Florida? Will our company need to file income tax in Florida even though we declared our LLC as a partnership?
2. We are thinking about selling CIF/CIP Puerto Rico (to keep a distance from our manufacturer to our resellers in the island). For this, we will need to hire a customs company to import the goods and then a forwarder to deliver them to our client. However, we do not have physical presence in Puerto Rico, so how do this work in terms of sales tax? Do we have to collect sales tax from our client (reseller) in Puerto Rico? Do we have to register our company in Puerto Rico as a foreign entity? Do we need to declare income tax Puerto Rico?
Thanks a lot for your answers