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Florida Wayfair Article in Law360

Published: July 16th, 2019

By: H. French Brown, IV Robert S. Goldman

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Florida Tax Views State Should Act On Wayfair


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Florida Tax Views: State Should Act On Wayfair

In the interest of protecting in-state retailers and providing guidance to remote businesses, Florida legislation needs to address South Dakota v. Wayfair, Inc.  SALT attorneys French Brown and Robert Goldman explain why in their contributed article to Expert Analysis in Law360 Tax Authority.

As states around the nation scurry to address South Dakota v. Wayfair, Inc. with legislation or regulations, Florida has been strangely silent. The nation’s third most populous state and fourth largest state economy has not provided any guidance to out-of-state businesses, nor has the state taken steps to protect its in-state retailers.

As many know, the overall issue in Wayfair concerns sales to in-state customers by out-of-state sellers (remote sellers) who do not collect use taxes for the customers’ states on those sales. Although the purchaser owes the tax, it is rarely paid when the seller does not collect it. Remote vendors sell products via the internet, telephone and mail. Before Wayfair, the U.S. Supreme Court had held that a remote seller lacking a physical presence in the taxing state could not constitutionally be required to collect the tax due and remit it to the state.  Read the full article here:  Florida Tax Views State Should Act On Wayfair.