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

01 March 2017

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Approved Changes

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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 actually in the Constitution, but the restrictions on state action have been inferred by the Supreme Court from the Commerce Clause. Under Florida state...