Florida law requires residents to report and pay sales taxes on items purchased from mail order catalogs or the internet. Few residents actually do this, but a recent US Supreme Court decision cleared the way for out-of-state businesses to begin the collections. This change would require legislative approval.
If a Floridian buys something on the internet from Amazon, or any company that has a physical presence in Florida, they are charged sales tax, but if they buy from a company with no store front in the state, state law shifts the burden to report and pay the tax to the purchasers.
Many Floridians do not know they are supposed to fill out a DR-15MO form when making an online purchase. When newly elected state lawmakers were briefed on the system, some had the same reaction, asking how the state would collect the taxes owed from purchasers.