Florida Dept. of Revenue v. American Business USA Corp.Annotate this Case
This case stemmed from the Department's issuance of a proposed tax assessment on American Business, for taxes and interest on the company’s internet sales transactions. The tax assessment was issued by the Department to American Business pursuant to section 212.05(1)(l) of the Florida Statutes. The court concluded that section 212.05(l) does not violate the dormant Commerce Clause as applied to American Business’s internet sales of flowers, gift baskets, and other tangible personal property where all four prongs of the Complete Auto Transit, Inc. v. Brady test have been satisfied. The court further concluded that no due process violation is present on the facts of this case where American Business’s activities have a substantial nexus to Florida. Accordingly, the court quashed the Fourth District's decision to the extent that it holds that the assessment of sales tax on sales of flowers, gift baskets, and other items of tangible personal property ordered by out-of-state customers for out-of-state delivery violates the dormant Commerce Clause.