The Florida instructions are simple and clear. All corporations doing business, earning income or existing in Florida. My client is an out of state corporation that did business and had sales from Florida customers. But did not own property in Florida. It does not have a federal tax liability.

Lacerte says to add a Florida state module ONLY if the S has a federal tax liability, is required to file a property return DR405, of if this is the S Corp's final tax return.  This suggests that filing is not required.

Either LC is wrong, I'm missing a key rule, or Florida doesn't tax sales in this situation?