Florida – Applies Wayfair Retrospectively In Recent Court Case

The state of Florida in a response to a taxpayers request for summary judgement in an excise tax refund case see’s no reason why Wayfair should not apply retrospectively. In this case a hookah distributor was seeking refund of excise taxes based on a no-nexus position. Wayfair was decided while the case was processing. In a court filing released on August 9, 2018 the state of Florida Attorney General wrote:

“Wayfair controls the¬†outcome of this matter, and there is no reason that case should not be applied¬†retrospectively as well as prospectively.”

See the case here:



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