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U.S. Supreme Court Upholds (Indirectly) Florida Court Position on Sales Tax on Out-of-State Sales

|Approved Changes|United States
United States

The U.S. Supreme Court has declined to hear an appeal of a decision by the Florida Supreme Court concerning the levy of Florida sales tax on out-of-state sales. The decision to decline, made 21 February 2017, rejects the appeal filed by a Florida-based flower company on the grounds that Florida's taxation of out-of-state deliveries violates the Constitution’s so called dormant Commerce Clause, which restricts individual state action with regard to interstate commerce. This Clause is not actu…

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