Q: Should I pay a sales tax on Silver dollars purchased online (Maryland Auction Site) and shipped to Florida?
Florida Sales Tax Rules
12A-1.0371 Sales of Coins, Currency, or Bullion
(1)(a) The sale, use, consumption, or storage for use in this state of any coin or currency, whether in circulation or not, is subject to tax unless:
1. The coin or currency is legal tender of the United States;
Furthermore,
In June 2018, the Supreme Court decided to reverse the 1992 precedent from the court case in Quill, North Dakota. As a result, online stores are now required to abide by sales tax rules incumbent on the state retailers ship to.
This would imply that a seller much adhere to tax law in the recipient state.
A:
In your case, it would be a "use tax" as opposed to "sales tax"; both of which are taxable according to the regulatory language from which you quote. That language seems to be consistent with Florida Statute 212.05, ("storage, use tax"), the text of which is found here:
http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0200-0299/0212/Sections/0212.05.html
I assume the "silver dollars" are legal currency. If so, it would be exempt, but only to the nominal value of the coins.
It appears though, that the seller has the duty to collect and pay the tax. I don't see anything requiring you to do so, assuming that the seller has not.
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