Bill > H0497

This bill, the Small Business Fairness Act, makes several changes to Florida tax law, primarily by adjusting tax rates on communications services and expanding the definition and taxation of "mail order sales." Specifically, it lowers the tax rate on most communications services from 6.65% to 5% and on direct-to-home satellite services from 10.8% to 9.1%. The bill also broadens the definition of a "mail order sale" to explicitly include items ordered online and revises the conditions under which out-of-state dealers are subject to Florida's sales and use tax, focusing on whether they have a "substantial nexus" with the state, which can be established through various activities beyond just a physical presence, such as affiliate activities or significant market exploitation, and creates a rebuttable presumption that a dealer is subject to tax if they have an agreement with Florida residents who refer customers and generate over $10,000 in sales, with specific evidence required to overcome this presumption.