Florida Enacts Remote Seller Nexus and Marketplace Provider Laws
By EsqSocial Corporation 21/05/21
On April 19, 2021, Florida joined a growing number of states in enacting legislation imposing sales and use tax collection obligations on remote sellers lacking a physical presence in the state and requiring so-called marketplace providers to collect and remit sales and use tax with respect to taxable sales that they facilitate through a marketplace. S.B. 50, 2021 Leg., 2021 Sess. (Fla. 2021). According to the Florida Senate’s fiscal note, Florida becomes the 44th state (plus the District of...
By: Blank Rome LLP