Broward County

American Business, an online retailer that sells flowers and gift baskets, challenged a sales tax assessment levied by the state on out-of-state deliveries. The administrative law judge upheld the assessment and the retailer appealed to the Fourth District Court of Appeal, challenging taxation of items sold to customers outside of Florida. The 4th DCA ruled that the Florida law that applies the state’s sales tax on out-of-state flower deliveries was unconstitutional as applied. The state Department of Revenue appealed to this Court.