CS/CS/SB 50 (Gruters) and CS/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. The bills temporarily divert the increased collections in sales tax, due to this bill, to the Unemployment Compensation Trust Fund until it is replenished to pre-pandemic levels. CS/CS/HB 15 was amended to reduce the business rent tax from 5.5% to 2% once the Trust Fund reaches its pre-pandemic balance. (Hughes)