FL S0088

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

Removes several existing nexus provisions (including media-assisted marketing, compact/reciprocity agreements, and service of process) and replaces them with a requirement that dealers have either physical presence in Florida or conduct activities significantly associated with establishing and maintaining a market in the state.

Creates a rebuttable presumption that dealers with affiliate agreements with Florida residents are subject to Florida sales tax if cumulative gross receipts from referred customers exceed $10,000 in a 12-month period, which can be rebutted with sworn affidavits proving no in-state solicitation occurred.

Prohibits dealers from being required to collect and remit sales or use tax unless they have a physical presence in Florida or engage in activities significantly associated with establishing and maintaining a market in the state.

Effective date: July 1, 2013.