CS/CS/SB 50 (Gruters) and CS/HB 15 (Clemons) require retailers with no physical presence in Florida to collect Florida’s sales tax on sales of taxable items delivered to purchasers in Florida if the retailer makes a substantial number of sales into Florida or provides for the taxation of sales facilitated through a marketplace provider. The bills also delete a provision that exempts an out-of-state dealer that makes retail sales into Florida from collecting and remitting any local option surtax. CS/HB 15 was amended to divert increased collections in sales tax, due to this bill, to the Unemployment Compensation Trust Fund. (Hughes)