FL H1343

Amends Florida Statutes Section 212.06 to expand the definition of "dealer" for sales and use tax purposes to include out-of-state sellers without a physical presence in Florida.

Requires out-of-state sellers to be classified as dealers if they meet either of two criteria in the previous or current calendar year: gross revenue exceeds $100,000 from sales into Florida, or they complete 200 or more separate sales transactions into Florida.

Applies to sales of tangible personal property, electronically transferred products, and services.

Takes effect July 1, 2017.