Amazon, Marketplace Facilitators, and South Carolina Sales Tax: What the Supreme Court’s 2026 Decision Means for Florida SALT Readers

NEWS & INSIGHTS Amazon, Marketplace Facilitators, and Sales Tax: What South Carolina’s 2026 Decision Means for Florida SALT The South Carolina Supreme Court’s Amazon decision highlights how courts treat marketplace facilitators as sellers based on operational control. For Florida taxpayers, Chapter 212 already codifies these rules, shifting the focus from whether a platform is taxable […]

When Is a Marketplace the Seller? Wisconsin Court Holds StubHub Liable for Sales Tax

NEWS & INSIGHTS When Is a Marketplace the Seller? Wisconsin Court Holds StubHub Liable for Sales Tax A Wisconsin Court of Appeals decision shows how marketplace operators can be treated as the seller for sales tax purposes when they control the transaction, process payments, and manage delivery. In StubHub, the court held the platform liable […]

The Nickel Solution Making Sense of Florida’s New Cash Rounding Rules

NEWS & INSIGHTS The Nickel Solution Making Sense of Florida’s New Cash Rounding Rules Florida has replaced its discretionary penny-shortage guidance with a mandatory rounding formula for in-person cash transactions. Here is what Senate Bill 1074 and Department of Revenue TIP 26A01-03 require, and what it means for sales tax compliance, point-of-sale systems, and audit […]

Florida Out-of-State Vehicle Sales Tax Guide for Auto Dealers (2026)

NEWS & INSIGHTS Out-of-State Vehicle Sales: What Florida Auto Dealers Need to Know in 2026 Selling vehicles to out-of-state customers can create unexpected sales tax exposure for Florida dealerships. Florida’s 2026 Motor Vehicle Sales Tax Rates by State publication provides updated guidance on nonresident vehicle sales, partial exemptions, Form DR-123 requirements, and state-specific tax rates. […]