Sales/Use:
Florida: Proposed Rules Reflect New Remote Seller and Marketplace Laws and Rounding Algorithm

Proposed Amended Rules 12A-1.004, 12A-1.005, 12A-1.020, 12A-1.056, 12A-1.057, 12A-1.060, 12A-1.070, 12A-1.091, 12A-1.097, 12A-1.103, 12A-1.104, 12A-1.108, and Proposed New 12A-1.112 and Proposed Amended Rules 2A-15.001, 12A-15.002, 12A-15.003, 12A-15.008, and 12A-15.012, Fla. Dept. of Rev. (9/9/21). The Florida Department of Revenue issued proposed amended and new rules reflecting legislation enacted earlier this year which, among other changes, revises Florida’s sales tax nexus standard by requiring some marketplace providers and out-of-state retailers to register for, collect and remit applicable Florida sales taxes, including applicable local discretionary sales surtaxes, effective July 1, 2021 [see previously issued Multistate Tax Alert for more details on these new remote seller and marketplace provider provisions, as well as other notable tax law changes in the legislation, such as replacing Florida’s sales tax bracket system with a new rounding algorithm]. Included in the proposal are changes addressing the replacement of the sales tax bracket system with a rounding algorithm; definition of the term dealer; registration of marketplace providers and remote sellers; taxation of marketplace sales and remote sales; collection and remittance of sales tax and discretionary sales surtax by marketplace providers, marketplace sellers, and remote sellers; and payment of sales tax by a dealer on behalf of a purchaser. If “requested in writing and not deemed unnecessary by the Agency head,” a rule development workshop on this proposal would be held on September 23, 2021. Please contact us with any questions.