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...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.


  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!

TRY LAW360 FREE FOR SEVEN DAYS

Attached Documents

Related Sections

Law Firms

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!