HB 1085 Summary

• Revises the definition of "dealer" under Florida sales and use tax law to expand who must collect taxes, including those with warehouses, distribution centers, or fulfillment centers in the state owned or operated by affiliated persons.

• Voids any ruling, agreement, or contract between a person and the state claiming they are not a dealer required to collect sales and use tax if such property exists, unless specifically approved by majority vote of both houses of the Legislature.

• Defines "affiliated person" to include members of the same controlled group of corporations under federal tax law and entities with equivalent ownership relationships to the dealer.

• Expands the definition of "mail order sale" to explicitly include sales of tangible personal property ordered by Internet and establishes a rebuttable presumption that dealers making such sales with resident referral agreements exceeding $10,000 in annual sales must collect tax.

• Specifies that dealers need not collect and remit sales or use tax unless they have a physical presence in Florida or conduct activities significantly associated with establishing and maintaining a market for sales in the state, effective July 1, 2012.