– Florida Senate Bill 50 has been enacted into law on April 19, 2021.
– The new legislation imposes tax collection obligations on remote sellers and marketplace providers.
– Remote sellers with no physical presence in Florida are required to collect Florida tax if they have over $100,000 of retail sales for delivery into Florida in the previous year.
– Marketplace providers that facilitate and collect payment for sales made by remote sellers must also collect and remit Florida sales tax.
– These obligations for remote sellers and marketplace providers will become effective on July 1, 2021.
– The new legislation provides a “safe harbor” from potential past Florida tax liability for remote sellers and marketplace providers if they register with the Florida Department of Revenue before October 1, 2021.
https://www.williamsparker.com/insights/florida-finally-enacts-wayfair-legislation/
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