FL H7097

Expands definition of "mail order sale" to include sales ordered through the Internet or from dealers receiving orders in foreign countries, and establishes nexus standards that require certain out-of-state dealers to collect Florida sales tax.

Creates rebuttable presumption that dealers are subject to Florida's taxing power if they have agreements with Florida residents who refer customers and cumulative gross receipts from referred customers exceed $10,000 in any 12-month period.

Establishes annual sales tax holiday beginning the first Friday in August on clothing ($75 or less), wallets, bags, and school supplies ($15 or less), with holiday duration determined by Revenue Estimating Conference calculations.

Provides that if estimated tax-free period exceeds 365 days, state tax rates shall be permanently reduced instead, effective January 1 of the upcoming year.

Requires Department of Revenue to track and annually report (by May 15) to the Governor and Legislature the amount of taxes collected from out-of-state dealers who would not otherwise be required to collect sales tax under current law.