Florida – Bill Would Amend the Definition of Mail Order Sale

SALT Report 3042 – The Florida State Legislature introduced a Bill that, if passed, would amend the definition of “mail order sale” to specifically include sales of tangible personal property ordered and sold through the Internet.  In addition, Senate Bill 202 provides that a person who makes mail order sales, and who has substantial nexus with Florida would be required to levy and collect sales and use tax when they engage in specific activities.  The Bill also provides a rebuttable presumption that a dealer has nexus and is required to levy and collect sales or use tax under certain circumstances

Senate Bill 202 was filed on September 25, 2013, and is passed would become effective on July 1, 2014.

For Further Information

Florida State Legislature – Senate Bill 202