Florida’s real scofflaws
It is well established that the Commerce Clause and Due Process Clause of the U.S. Constitution require that there be a nexus between the taxing state and the vendor of goods or services, in the form of a physical presence because collecting sales taxes on so-called remote transactions unconstitutionally would burden interstate commerce.
Yet, the state of Florida has a taxing statute which requires Florida residents to pay a “Use Tax” which normally applies to items purchased outside Florida, including another country, which are brought or delivered into this state and would have been taxed if purchased in Florida.
The use tax rate is the same as the sales tax rate, 6%.
So, instead of going after online companies such as Amazon who’s employees do not use Florida’s streets, schools or fire protection, go after the Florida scofflaws who buy on the internet, cheat on their taxes and shift the tax burden to the rest of us.
To submit your return and payment by mail,
download Form DR-15MO and pay by check.
Better yet, go after Mortgage Electronic Registration Systems, Inc. (MERS) which registers the majority of Florida’s real-estate transactions in its own name, thus avoiding paying county transfer fees each time a home mortgage changes hands.
Mortgage investors rake in billions; for Florida’s 67 counties that revenue loss is staggering.
<IMHO> Fred Jacobsen
- The State Sales Tax Deduction (turbotax.intuit.com)
- Amazon-Florida wrangle over sales taxes, 3,000 jobs (bizjournals.com)
- Amazon may bring jobs to state if deal is reached – CBS News (skillsinfo.wordpress.com)
- Tallahassee battle lines drawn over Internet sales tax (miamiherald.typepad.com)
- Several Charged In $120 Million Florida Tax Fraud Scheme (huffingtonpost.com)