Florida Passes Economic Nexus and Marketplace Facilitator Law

When the Supreme Court decided in favor of South Dakota in the 2018 case South Dakota v. Wayfair, the landscape for sales across state lines—using any form of communication, including but not limited to telephone, newspaper, mail, or Internet—changed. With retailers required to collect and remit sales taxes from out-of-state consumers, NCBA produced a quick-reference guide for our dealer-members, “Sales-Tax Status & Economic Nexus Requirements by State.” States have acted swiftly to collect sales-tax revenue beyond their borders, and this guide has been constantly updated over the last two years as changes occurred.

At the beginning of this year, Florida and Missouri were the only two states that had not yet adopted a law requiring out-of-state sellers to collect and remit sales tax. That changed on April 19, 2021, when Florida governor Ron DeSantis signed Senate Bill 50. Florida has now joined 43 other states that have enacted a law requiring out-of-state sellers to collect and remit sales tax (Alaska, Delaware, Montana, New Hampshire, and Oregon have no state sales tax at all). Missouri is now the only state whose legislature has not proposed any legislation.

CLICK HERE to download a copy of the latest “Sales-Tax Status & Economic Nexus Requirements by State” guide. This guide is for the exclusive use of NCBA dealer-members.

We will continue to keep this guide updated as changes occur. To access the latest version of the guide 24/7, dealer-members should login at nationalcoinandbullionassoc.org. Then, from the main menu bar, select Resources > White Papers > Sales Tax Exemption.