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The Florida Senate

SB 50: Sales and Use Tax

GENERAL BILL by Gruters ; (CO-INTRODUCERS) Perry ; Hooper

Sales and Use Tax; Expanding the definition of the term “retail sale” to include sales facilitated through a marketplace; defining the terms “remote sale” and “substantial number of remote sales”; providing that every person making a substantial number of remote sales is a dealer for purposes of the sales and use tax; providing that certain marketplace providers are dealers for purposes of the sales and use tax; providing that a marketplace seller, rather than the marketplace provider, is liable for sales tax collection and remittance under certain circumstances, etc.

Effective Date: Except as otherwise expressly provided in this act and except for this section, which shall take effect upon this act becoming a law, this act shall take effect July 1, 2021
Last Action: 1/15/2021 Senate - On Committee agenda-- Commerce and Tourism, 01/25/21, 2:30 pm, 110 Senate Building
Bill Text: Web Page | PDF
Senate Committee References:
  1. Commerce and Tourism (CM)
  2. Finance and Tax (FT)
  3. Appropriations (AP)



Bill History

Date Chamber Action
12/18/2020 Senate • Filed
12/21/2020 Senate • Referred to Commerce and Tourism; Finance and Tax; Appropriations
1/15/2021 Senate • On Committee agenda-- Commerce and Tourism, 01/25/21, 2:30 pm, 110 Senate Building