FL H0861

Expands the definition of "mail order sale" to include sales of tangible personal property ordered by use of the Internet, in addition to mail and other means of communication.

Revises conditions for subjecting dealers to Florida's sales and use tax on mail order sales by removing provisions related to property delivery in-state, market exploitation through media advertising, and reciprocity with other jurisdictions.

Adds new nexus standards for mail order dealers, including arrangements with affiliated persons for in-state services, arrangements with third parties for customer services or delivery facilitation, and activities of affiliated corporate group members under specific circumstances.

Establishes that dealers are not required to collect and remit sales or use tax unless they have a physical presence in Florida or conduct activities in the state that are significantly associated with establishing and maintaining a market for sales.

Conforms the definition of "dealer" in section 212.06 to reference affiliated persons as defined in the amended mail order sales statute, and updates cross-references accordingly, effective July 1, 2012.