FL S1352

Expands the definition of "mail order sale" to include sales ordered through the Internet, subjecting remote dealers to Florida sales and use tax collection requirements under specified conditions.

Establishes new tax nexus triggers including affiliate agreements where a dealer sells substantially similar products under the same or similar name/trademark as an in-state person and provides commission-based compensation.

Creates a $10,000 quarterly sales threshold exemption for referral agreements (such as affiliate links) where dealers compensate Florida residents for customer referrals, allowing dealers to rebut a presumption of solicitation if this threshold is not met.

Requires dealers who make mail order sales but are not subject to tax collection to notify Florida purchasers of their obligation to pay use tax directly to the state, with specific notice requirements for online, catalog, and telephone purchases.

Takes effect July 1, 2013, contingent on approval of SJR 1064 (a proposed constitutional amendment) by Florida voters in the 2012 General Election.