On March 11, 2021, the Florida House Ways and Means Committee approved H.B. 15. This bill and its Senate companion, S.B. 50, which was previously approved by the Senate Appropriations Committee, would require sales tax collection from a person whose remote sales to Florida exceed $100,000 per year and would require a “marketplace provider” to collect sales tax. The additional revenue would be used to replenish the state’s unemployment compensation trust fund. The Committee amended H.B. 15 to be consistent with S.B. 50 including requiring marketplace providers to collect and remit the E911 fee, waste tire fee, and lead-acid battery fee starting April 1, 2022, and preventing retroactive application of bill. The effective date of the legislation would be July 1, 2021, consistent with S.B. 50.