Bill > S0088

This bill revises the definition of a "mail order sale" to explicitly include sales of tangible personal property ordered through the Internet, in addition to mail or other communication methods, and clarifies that dealers making such sales are subject to Florida's sales and use tax if they have a substantial connection, or "nexus," with the state. The bill removes certain outdated provisions that determined when mail order sales were taxable and instead focuses on specific activities that establish nexus, such as having agents or representatives in the state, maintaining a business presence, or exploiting the Florida market through various media. It also introduces a rebuttable presumption that a dealer is subject to taxation if they have an agreement with Florida residents who refer customers to them, and those referred sales exceed $10,000 annually, unless the residents can prove they did not actively solicit business in Florida on the dealer's behalf. The bill aims to modernize tax collection for online sales by ensuring that businesses with a significant presence or market activity in Florida contribute to its tax revenue.