I live in Florida. So I have to file a business form of if I sold on Mercari.

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I live in Florida. So I have to file a business form of if I sold on Mercari.

No, if you sold items on Mercari and report the earnings on your personal return, you don't need to file a Florida corporate income tax return.

Here is a link to the FL Department of Revenue, which has information on who must file: Florida Corporate Income Tax

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