Florida Bill Would Tax Internet Sales - Government Technology

A bigger issue is: will the laws change to require online retailers to deal with hundreds of state and local taxation issues and regulations? The Supreme Court's Quill Decision set a standard that in order for a state to require a business to collect sales taxes, the business must maintain a physical presence in that state. New York is one of a number of states disputing that. Amazon.com, for example sued New York following passage of a state law that seeks to extend the definition of "physical presence." According to the new law, any Web site in the state that makes commissions by referring customers to an out-of-state sales site would constitute such a presence. Amazon and many other online retailers advertise using links on Web sites.

Florida Bill Would Tax Internet Sales - Government Technology