Wayfair: Formulating A Florida Response

/ Categories: Research, Taxes, E-Fairness

The non-collection of sales taxes on sales to Florida customers by remote (out-of-state) sellers has been the most significant tax compliance and collection issue facing Florida and other states for many years. Remote vendors sell products by the internet, telephone, and mail. Historically, the courts have held that when a remote seller makes a sale to a person in a state in which the seller does not have a physical presence, that state cannot require the seller to collect the sales tax due and remit it to the state. 

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