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 […]