Florida Statutes (Title XIV — Taxation and Finance)
§ 199.272, F.S. — Suits for violation of this chapter; jurisdiction and service
(1)
All suits brought by the department against any person for any violation of this chapter shall be brought in the circuit courts of this state.
(2)
Every person having his or her principal place of business outside of this state but subject to the provisions of this chapter shall designate with the department an agent for service within the state for the purpose of enforcing this chapter. If such person has not designated an agent, the department may deem the Department of State or any agent or employee of the person within the state as agent for service.
Source: official text