CS/CS/SB 50 (Gruters) requires 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 bill also deletes a provision that exempts an out-of-state dealer that makes retail sales into Florida from collecting and remitting any local option surtax. The bill temporarily diverts the increased collections in sales tax, due to this bill, to the Unemployment Compensation Trust Fund until it is replenished to pre-pandemic levels. The bill reduces the business rent tax from 5.5% to 2% once the Trust Fund reaches its pre-pandemic balance. CS/CS/SB 50 passed the House (93-24) and the Senate (27-12) and was signed by the governor on April 19, 2021. Effective July 1, 2021, except as otherwise provided. Chapter No. 2021-002. (Hughes)