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Florida Supreme Court upholds constitutionality of sales tax origin-sourcing for florists

The Florida Supreme Court upheld the constitutionality of a Florida sales tax statute that requires florists to source transactions based on the location of the seller rather than the location of the purchaser. In this case, a florist with its principal place of business in Florida challenged the constitutionality of the statute on an as-applied basis, claiming that the statute violated the Commerce and Due Process Clauses of the U.S. Constitution.

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