FL S2098

Revises the definition of "dealer" in Florida sales tax law to clarify that mail order sales include those ordered by Internet, and restructures existing dealer categories into subsections (a)-(l).

Specifies that out-of-state dealers making mail order sales are subject to Florida's sales tax collection only when they have a physical presence in the state or their in-state activities are significantly associated with establishing and maintaining a market in Florida.

Creates a rebuttable presumption that dealers with affiliate agreements with Florida residents who refer customers are subject to sales tax collection if cumulative referral sales exceed $10,000 in a 12-month period, but this presumption may be rebutted with sworn affidavits showing no in-state solicitation activity.

Requires the Department of Revenue to develop a tracking system to monitor sales taxes collected by out-of-state dealers under the new provisions and submit annual reports to the Governor and Legislature by February 1.

Directs the Revenue Estimating Conference to estimate annual tax collections from these out-of-state dealers by March 1, and requires the Legislature to develop legislation returning collected amounts to taxpayers through sales tax holidays or rate reductions, effective July 1, 2012.