Florida Department of Revenue, Appellant v. American Business USA Corp., Appellee

Summary

The Court quashed the district court's decision and upheld the constitutionality of Florida's sales-tax statute as applied to an internet-based florist headquartered in Florida whose out-of-state transactions were arranged from that location. It held that the tax satisfied all four requirements of the dormant Commerce Clause because the business had a substantial Florida nexus, the tax was fairly apportioned, nondiscriminatory, and reasonably related to state-provided services. The Court also concluded that the tax satisfied due process because the company had a physical presence and conducted business in Florida.