Florida Joins Wayfair Nexus States After All

Florida Senate Bill 50 was officially signed into law on April 19, 2021.

Nearly three years since South Dakota v. Wayfair changed the state and local tax landscape forever, Florida Senate Bill 50 was officially signed into law on April 19, 2021. As a result, remote sellers and marketplace facilitators with taxable receipts over $100,000 in the previous calendar year will be required to register for sales tax in Florida effective July 1, 2021. While previous attempts at passing economic nexus legislation failed, Florida may have been motivated by the worldwide pandemic to utilize economic nexus as a way to boost state tax revenues.

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