American Business USA Corp. v. Department of Revenue

The issue presented for our review is whether the State of Florida’s tax on the internet sale of flowers, which are ordered by 'out-of-state customers for out-of-state delivery, violates the commerce clause of the United States Constitution. We find that Florida impermissibly burdened interstate commerce when it taxed out-of-state customers for out-of-state deliveries of out-of-state tangible goods. Because the flowers sold by the Florida-registered internet business were never stored in or brought into Florida, the imposition of taxes did not meet the “substantial nexus” test and thus…