Even before the remote-work phenomena unleashed by the pandem- ic brought thousands of new residents, workers and entrepreneurs to the Sunshine State, Florida was a magnet of the digital and creative class. The moderate climate, alluring lifestyle, and ample work for photographers, designers and marketing professionals meant Flori- da was fertile ground for a growing creative business. Yet, a new issue arises with the creative and digital businesses fl our- ishing: are digital workers, either those living and working here or just flying in for work, supposed to collect from their clients and pay the necessary sales taxes on their digital goods? Beyond photography, what constitutes “digital” products? These are intangible items which exist only in a digital or electronic form and are generally sent, shared, transmitted, or delivered virtually, most commonly via download, email, or text. Common examples include streaming media, webinars, mobile applications, downloadable me- dia, graphics, and digital subscriptions. Taxes may or may not apply to such goods delivered via the Internet depending on the specifics. Though “favorable,” Florida’s tax laws may be intricate. While Flor- ida merchants must collect sales taxes assessed by the state and select counties on the sale of tangible personal property, services are treated differently. Generally, Florida does not tax professional AbitOs.com 78 FEATURED ARTICLES