Internet sales tax

[seaint...@gmail.com]

In regards to collecting internet sales tax, would sales tax need to
be collected in the following situation:

A company based in Orlando, Florida sells an aquarium light to a
customer in Tennessee who is buying it for his son. He wants me to
ship it to his son in Miami. So, the light is being purchased through
the Tennessee customer but being shipped from Orlando to Miami as a
gift. Thanks for the help!

[webmasterflo...@gmail.com]

Hi,

Check with the Florida Department of Revenue for an official answer to
your question. Here is a link to their contact information:

http://dor.myflorida.com/dor/taxes/general_tax_info.html

They do have a Q&A section on their website and there is a question
similar to the one you asked -- but the difference is of course that
your buyer is out of state. Take a look.

From the Florida Department of Revenue
Question

Are Internet sales subject to sales tax when the merchandise is
delivered to a Florida customer?
Answer

Generally, yes. If sale is made by a dealer located in Florida and
delivered to a purchaser in Florida, sales tax would apply. If sale is
made by a dealer located outside Florida with no other contact with
Florida, and goods are delivered in Florida, use tax applies and is
due from the purchaser. Florida law provides that each sale is subject
to sales tax unless such transaction is specifically exempt. Under
Chapter 212, F.S., there are no provisions to provide an exemption on
Internet sales of tangible personal property. Persons who make sales
to a purchaser in this state are required to register to collect
Florida sales tax if there is sufficient nexus with this state. Nexus
is created when a dealer has agents in this state who solicit or
transact business on behalf of the dealer and as a result receive
orders for merchandise to be delivered to the purchaser in this state;
or dealer has a physical location in this state; or dealer delivers
merchandise into this state in vehicles which are leased or owned by
the dealer; or dealer owns land or buildings located in this state; or
dealer stores merchandise in this state for sale or use; or dealer
rents or leases merchandise that is located in Florida in the
possession of a lessee.

If the person selling the property into this State does not have
sufficient nexus or is not registered with the Department as a dealer
to collect sales tax, the purchaser is obligated to pay use tax.


Good luck!

Barbara Miracle
Editor
FloridaSmallBusiness.com