Fla. Appeals Court Nixes Tax On Out-Of-State Flower Sales
By Carolina Bolado (November 12, 2014, 8:53 PM EST) -- A Florida appeals court reversed an order by the Florida Department of Revenue imposing a tax on the sale of flowers to customers outside of Florida, finding that the state impermissibly burdened interstate commerce when it taxed out-of-state customers for out-of-state deliveries of out-of-state tangible goods.
Florida's Fourth District Court of Appeal said the state's tax assessment against American Business USA Corp. was improper because the flowers at issue were never brought into Florida.
"We find that Florida impermissibly burdened interstate commerce when it taxed out-of-state customers for out-of-state deliveries of out-of-state tangible goods," the appeals court said. "Because the flowers...
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