FL S0316

Reduces the sales tax rate on communications services from 6.65% to 5.65% and on direct-to-home satellite services from 10.8% to 9.8%, effective January 1, 2014.

Expands the definition of "mail order sale" to include Internet sales and clarifies nexus requirements for out-of-state dealers, requiring collection of sales tax when dealers have physical presence in Florida or conduct activities significantly associated with establishing a market in the state.

Creates a rebuttable presumption that dealers with affiliate agreements generating over $10,000 in referral sales within 12 months are subject to Florida sales tax collection, which can be rebutted with sworn affidavits from affiliates.

Simplifies the industrial machinery and equipment tax exemption by eliminating procedural requirements for temporary exemption permits and related applications, making the exemption available through signed certificates at time of purchase.

Requires the Department of Revenue to track and report annually to the Governor and Legislature the amount of sales taxes collected by out-of-state dealers under the new nexus provisions, with the Legislature directed to reduce other taxes by an equivalent amount.