Customer Stephanie Martin’s suit alleges Uber charged taxes on optional delivery charges to her and other Florida customers, and that the practice is netting the company “thousands of dollars in sales taxes on separately stated and avoidable delivery fees.” Martin v. Uber Technologies, Inc., S.D. Fla., No. 1:24-cv-22843 (July 25, 2024).

However, Florida law expressly provides an "affirmative defense ... when the retailer, dealer, or vendor remitted the amount [of tax collected] to the appropriate taxing authority." See Section 213.756(2)(a)3., Florida Statutes. Additionally, the law limits the damages and compensation available to a person if a retailer fails to comply with the tax laws of this state. See Section 213.30(3), Florida Statutes. These business protections were recently upheld in BJ Wholesale Club, Inc. v. Bugliaro, 319 So.3d 711 (Fla. 3rd DCA, 2021).