Florida is at it again, going after an Amazon Tax:
style="margin:20px; margin-top:5px; ">
The bill creates a rebuttable presumption that every dealer who makes mail order sales will be required to levy and collect sales and use tax if the dealer enters into an agreement with one or more Florida residents under which the resident, for a commission or other consideration, directly or indirectly refers potential customers to the dealer. Referrals can be through a link on an Internet website, an in-person oral presentation, telemarketing, or otherwise. The cumulative gross receipts from sales to in-state customers who are referred to the dealer by residents with this type of an agreement must be in excess of $10,000 during the preceding 12 months.
If enacted, this Bill would become effective July 1, 2013.