On June 21, 2018, the United States Supreme Court ruled that a state may impose sales tax collection responsibilities on businesses that have no physical presence in the state (remote sellers). See South Dakota v. Wayfair, 138 S.Ct. 2080 (2018).
Due to this ruling, existing provisions in tax laws in many states immediately became effective and out-of-state businesses became obligated to collect sales taxes (primarily from online sales) and remit them to the states to which the products are shipped.
In Florida, following the Supreme Court's decision in South Dakota v. Wayfair, the state enacted legislation that requires out-of-state sellers with no physical presence in Florida to collect and remit sales tax. This legislation, which took effect on July 1, 2021, applies to remote sellers and marketplace facilitators who make a substantial number of sales into Florida. Specifically, the law requires remote sellers to collect Florida's sales tax if they have made more than $100,000 in sales of tangible personal property delivered into Florida in the previous calendar year. This change reflects a shift from a physical presence nexus to an economic nexus for sales tax purposes, aligning Florida with many other states that have adopted similar rules in response to the Wayfair decision.
