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Bill Summary Details

Sales and Use Tax (Support)

SB 126 (Gruters) and HB 159 (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 bill also deletes a provision that exempts an out-of-state dealer which makes retail sales into this state from collecting and remitting any local option surtax. (Hughes)