On 12 April 2021 Florida sent legislation targeting online sales by out-of-state vendors and marketplace providers to the Governor with veto-proof margins. If signed (or if vetoed, sent back to the legislature and passed with a veto override vote), Florida will join the ranks of the many US states (i.e. over 40 states) that impose clear economic nexus laws to tax remote sales rather than rely on the now antiquated physical presence nexus standard (which left such sales untaxable). The new legislation would allow the state to require the collection and remittance of Florida's sales tax on sales of taxable items delivered to purchasers in the state by retailers and providers that lack a physical presence in the state.
Effective 1 July 2021, Florida's post-Wayfairrules (once passed) will require that remote retailers and marketplace providers making direct sales to in-state customers, as well as marketplace providers facilitating such sales, to collect and remit sales tax if they make a "substantial number of remote sales" into Florida.
A "substantial number of remote sales" is defined as remote sales exceeding USD 100,000 in the previous calendar year.