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Florida District Court of Appeal finds Internet sales of flowers to out-of-state customers not subject to sales tax

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A Florida District Court of Appeal has ruled that sales of flowers by a Florida-based business via the Internet to customers located outside Florida violated the Commerce Clause of the U.S. Constitution and were not subject to the Florida sales tax. Conversely, the Court determined that Internet sales made by the same business of prepaid calling arrangements to customers located both within and outside Florida were properly subject to sales tax.

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