FL S0202

Revises the definition of "mail order sale" to explicitly include sales of tangible personal property ordered through the Internet.

Establishes that dealers making mail order sales are subject to Florida's sales tax if they have a substantial nexus with the state and engage in specified activities such as maintaining distribution facilities, using similar trademarks, or conducting activities significantly associated with establishing a market in Florida.

Creates a rebuttable presumption that a dealer is subject to Florida's sales tax if cumulative gross receipts from sales referred by Florida residents under commission agreements exceed $10,000 in 12 months; dealers can rebut this with sworn affidavits proving residents did not engage in in-state solicitation.

Specifies that dealers are not required to collect and remit sales or use tax unless they have a physical presence in Florida or conduct activities significantly associated with establishing and maintaining a market in the state.

Restructures the definition of "dealer" under section 212.06 to streamline language while maintaining the scope of entities subject to sales tax obligations; effective July 1, 2014.