State Tax Chart Results - Grassi Franchise Services, LLCjbcpapcc/files/Florida - Sales And...
Transcript of State Tax Chart Results - Grassi Franchise Services, LLCjbcpapcc/files/Florida - Sales And...
State Tax Chart Results
Tax Type: Sales/Use
Advertising Services
This chart shows whether or not the state taxes advertising services.
State Advertising Comments Authority Editorial Reference
FL Not taxable The sale of advertisingservices by anadvertising agency toa client is exempt.
Fla. Stat.§ 212.08(7)(vv)
¶21,420
Armored Car Services
This chart shows whether or not the state taxes armored car services.
State Armored Car Comments Authority Editorial Reference
FL Taxable Protective services,which include armoredcar services, aresubject to tax.
Fla. Stat.§ 212.05(1)(i) ; Fla.Admin. Code Ann.§ 12A-1.0092(2)(a)
¶22,145
Babysitting or Daycare Services
This chart shows whether or not the state taxes babysitting or daycare services.
State Babysitting orDaycare
Comments Authority Editorial Reference
FL Not taxable Personal services,such as babysittingand daycare services,are generally exemptfrom tax.
Fla. Stat.§ 212.08(7)(v)
¶22,100
Barber/Beauty Shop Services
This chart shows whether or not the state taxes the services rendered by barber and beauty
shops.
State Barber/Beauty Shops Comments Authority Editorial Reference
FL Not taxable Personal services aregenerally exempt fromtax.
Fla. Stat.§ 212.08(7)(v)
¶22,100
Bookkeeping Services
This chart shows whether or not the state taxes bookkeeping services.
State Bookkeeping Comments Authority Editorial Reference
FL Not taxable Only specified"taxable services,"which do not includebookkeeping services,are subject to Floridasales and use tax.Further, professionalservices that involvesales asinconsequentialelements for which noseparate charges aremade, are exempt.
Fla. Stat. § 212.05 ;Fla. Stat.§ 212.08(7)(v)
¶22,080
Building Maintenance Services
This chart shows whether or not the state taxes building maintenance services.
State BuildingMaintenance
Comments Authority Editorial Reference
FL Not taxable Only specified"taxable services,"which do not includebuilding maintenanceservices, are subjectto Florida sales anduse tax. However,maintenance contractscovering tangiblepersonal property, thatprovide for furnishingparts when neededare fully taxable.
Fla. Stat. § 212.05 ;Fla. Admin. Code Ann.§ 12A-1.006(4)
¶22,080
Butchering/Meat Cutting Services
This chart shows whether or not the state taxes butchering/meat cutting services.
State Butchering/MeatCutting
Comments Authority Editorial Reference
FL Not taxable Only specified"taxable services, "which do not includebutchering services,are subject to Floridasales and use tax.Although butcheringservices generallyinvolve the sale ofmeat, which istangible personalproperty, foodproducts for humanconsumption areexempt.
Fla. Stat. § 212.05;Fla. Stat.§ 212.08(7)(v) ; Fla.Stat. § 212.08(1)(a)
¶22,080
Cable/Satellite TV Services
This chart shows whether or not the state taxes cable/satellite tv services.
State Cable/Satellite TV Comments Authority Editorial Reference
FL Taxable Cable and satellite TVare among the"communicationsservices" subject tocommunicationsservices tax.
Fla. Stat. § 202.11 ¶21,900; ¶1056FL:1000
Car Detailing Services
This chart shows whether or not the state taxes car detailing services.
State Car Detailing Comments Authority Editorial Reference
FL Not taxable Florida has no officialposition on cardetailing services, butunder Florida law, thecharge for a plain carwash job, in whichonly detergent orwater softener isadded to the water, isexempt. However, theentire charge for a carwash job, in whichwax, silicones, or anyother substance isadded that forms aprotective film orcoating, is taxable.Further, materials andsupplies used by ataxpayer that do notbecome part of thetangible personalproperty serviced aretaxable to thetaxpayer whenpurchased asoverhead items.
Fla. Admin. Code Ann.§ 12A-1.006(16) ; Fla.Admin. Code Ann.§ 12A-1.006(1)(c)
¶22,020
Car Washing Services
This chart shows whether or not the state taxes car washing services.
State Car Washing Comments Authority Editorial Reference
FL Not taxable The charge for a plaincar wash job, in whichonly detergent orwater softener isadded to the water, isexempt. However, theentire charge for a carwash job, in whichwax, silicones, or anyother substance isadded that forms aprotective film orcoating, is taxable.
Fla. Admin. Code Ann.§ 12A-1.006(16)
¶22,020
Catering Services
This chart shows whether or not the state taxes catering services.
State Catering Comments Authority Editorial Reference
FL Taxable Food products served,prepared, or sold in orby restaurants, lunchcounters, cafeterias,hotels, taverns, orother similar places ofbusiness are subjectto tax.
Fla. Admin. Code Ann.§ 12A-1.0115(2)(a)
¶21,660
Cell Phone Services
This chart shows whether or not the state taxes cell phone services.
State Cell Phone Comments Authority Editorial Reference
FL Taxable "Mobilecommunicationsservices" are subjectto tax.
Fla. Stat.§ 202.12(1)(d)
¶21,900; ¶1056FL:1000
Computer Services
This chart shows whether or not the state taxes computer services.
State Computer Comments Authority Editorial Reference
FL Exempt Charges for acustomized softwarepackage areconsidered servicecharges and areexempt. Further, acomputer technician'scharge for surveying acustomer's needs andmakingrecommendations,which may includeinstructional material,diagrams and layouts,and a softwarepackage, is a chargefor professionalservices and isexempt.
Fla. Stat.§ 212.0506(1) ; Fla.Admin. Code Ann.§ 12A-1.032
¶21,540; ¶1051FL:1000
Copying Services
This chart shows whether or not the state taxes copying services.
State Copying Comments Authority Editorial Reference
FL Taxable The charge forcopying documentsand other papers thatare not public records,and that can becopied by a dealerengaged in suchbusiness, representsthe sale of tangiblepersonal property andis taxable.
Fla. Admin. Code Ann.§ 12A-1.041(5)(c)
¶22,080
Credit and Collection Services
This chart shows whether or not the state taxes credit and collection services.
State Credit and Collection Comments Authority Editorial Reference
FL Not taxable Only specified"taxable services, "which do not includecredit or collectionservices, are subjectto Florida sales anduse tax. Further,professional servicesthat involve sales asinconsequentialelements for which noseparate charges aremade, are exempt.
Fla. Stat. § 212.05 ;Fla. Stat.§ 212.08(7)(v)
¶22,080
Credit Reporting Services
This chart shows whether or not the state imposes a tax on sales of credit reporting services.
State Credit ReportingServices
Comments Authority Editorial Reference
FL Taxable Taxable informationservices includewritten reports ofcompiled information.However, A charge forfurnishing informationby electronic imagethat appears on asubscriber's videodisplay screen is not asale of tangiblepersonal property andis not taxable as aninformation service.Also, when performedby detectives, privateinvestigators, orothers functioning in asimilar capacity, creditreporting services arenot taxable if they arefreestanding orseparately stated onan invoice, even if theinvoice also includestaxable services.
Fla. Admin. Code Ann.§ 12A-1.062 ; Fla.Admin. Code Ann.§ 12A-1.0092(2)(c)
¶22,040
Dance Instruction Services
This chart shows whether or not the state taxes dance instruction services.
State Dance Instruction Comments Authority Editorial Reference
FL Not taxable Only specified"taxable services, "which do not includedance instruction, aresubject to Floridasales and use tax.Further, professionalservices are exempt.
Fla. Stat. § 212.05 ;Fla. Stat.§ 212.08(7)(v)
¶22,080
Data Processing Services
This chart shows whether or not the state taxes data processing services.
State Data Processing Comments Authority Editorial Reference
FL Exempt As long as thetaxpayer is not sellingtangible personalproperty, and is onlyselling a dataprocessing service,the charges are notsubject to tax.
Fla. Stat.§ 212.08(7)(v) ;Florida TechnicalAssistanceAdvisement No.00A-024 , ,05/18/2000
¶21,540; ¶1051FL:1000
Dating Services
This chart shows whether or not the state taxes dating services.
State Dating Comments Authority Editorial Reference
FL Not taxable Personal services,such as datingservices, are generallyexempt from tax.
Fla. Stat.§ 212.08(7)(v)
¶22,100
Debt Counseling Services
This chart shows whether or not the state taxes debt counseling services.
State Debt Counseling Comments Authority Editorial Reference
FL Not taxable Personal services,such as debtcounseling, aregenerally exempt fromtax.
Fla. Stat.§ 212.08(7)(v)
¶22,100
Defense/Military Contractor Services
Does the state tax defense or military contractor services?
State Defense/MilitaryContractor Services
Comments Authority Editorial Reference
FL Yes Florida does not haveany special rulesrelated to defense ormilitary contractorservices. However,generally, theconsideration for atransaction requiringlabor and material toalter, remodel,maintain, adjust, orrepair property istaxable. Florida alsohas a sales taxexemption for sales oftangible personalproperty to thegovernment. Further,the sale price or costprice of overheadmaterials sold or usedby a governmentcontractor is exemptfrom tax.
Fla. Stat.§ 212.08(6)(b) Fla.Stat. § 212.02(16) ;Fla. Stat. § 212.08(6) ;Fla. Stat.§ 212.08(17)(d)
¶21,250
Delivery Services
This chart shows whether or not the state taxes delivery services.
State Delivery Comments Authority Editorial Reference
FL Not taxable Transportationcharges, whichinclude deliverycharges, that areseparately stated arenot subject to tax.However,transportationcharges, that are notseparately stated onan invoice or bill ofsale, but are includedin the sales price oftaxable tangiblepersonal property, aresubject to tax.
Fla. Admin. Code Ann.§ 12A-1.045
¶22,080
Dry Cleaning Services
This chart shows whether or not the state taxes dry cleaning services.
State Dry Cleaning Comments Authority Editorial Reference
FL Not taxable Dry cleaning is notsubject to sales tax,but operators of drycleaners or laundriesmust pay tax on thesoap powders,naphtha, detergents,and other tangiblepersonal propertyused or consumed inrendering theseservices. Further, agross receipts tax islevied on dry-cleaningfacilities and drydrop-off facilities forthe privilege ofengaging in thebusiness of launderingand dry cleaningclothing and otherfabrics in Florida.
Fla. Admin. Code Ann.§ 12A-1.042 ; Fla.Stat. § 376.70(1)
¶22,020
Employment/Help Supply Services
This chart shows whether or not the state taxes employment or help supply services.
State Employment/HelpSupply
Comments Authority Editorial Reference
FL Not taxable Only specified"taxable services, "which do not includeemployment supplyservices, are subjectto Florida sales anduse tax. Further,professional servicesthat involve sales asinconsequentialelements for which noseparate charges aremade, are exempt.
Fla. Stat. § 212.05 ;Fla. Stat.§ 212.08(7)(v)
¶22,080
Engraving Services
This chart shows whether or not the state taxes engraving services.
State Engraving Comments Authority Editorial Reference
FL Taxable Charges for engravingjewelry and othertangible personalproperty are subject totax, whether includedas part of the salesprice or separatelystated. Further, thesale of printed tangiblepersonal property issubject to tax."Printing" includesengraving.
Fla. Admin. Code Ann.§ 12A-1.076(3)(a) ;Fla. Admin. Code Ann.§ 12A-1.027
¶21,860
Escort Services
This chart shows whether or not the state taxes escort services.
State Escort Comments Authority Editorial Reference
FL Not taxable Personal services,such as escortservices, are generallyexempt from tax.
Fla. Stat.§ 212.08(7)(v)
¶22,100
Excavating and Grading Services
This chart shows whether or not the state taxes excavating and grading services.
State Excavating andGrading
Comments Authority Editorial Reference
FL Not taxable Excavating andgrading areconsidered realproperty contractactivities and whilethese activities are nottaxed, contractors arethe ultimateconsumers of thematerials and suppliesthey use to performreal propertycontracts. Therefore,they must generally,pay tax on their costsof those materials andsupplies.
Fla. Admin. Code Ann.§ 12A-1.051(4)
¶21,580
Fabrication Services
This chart shows whether or not the state taxes fabrication services.
State Fabrication Comments Authority Editorial Reference
FL Taxable The producing,fabricating,processing, printing orimprinting of tangiblepersonal property istaxable. However,fabrication labor is nottaxable when a personis using his or her ownequipment andpersonnel, for his orher own account, as aproducer,subproducer, orcoproducer of aqualified motionpicture.
Fla. Stat.§ 212.02(15)(c) ; Fla.Stat. § 212.06(1)(b)
¶21,740
Fishing/Hunting Guide Services
This chart shows whether or not the state taxes fishing/hunting guide services.
State Fishing/HuntingGuide
Comments Authority Editorial Reference
FL Not taxable The charges forfishing and huntingservices are nottaxable. The chargefor chartering any boator vessel, with thecrew furnished, solelyfor the purpose offishing is also exempt
Fla. Stat.§ 212.08(7)(y) ;Florida TechnicalAssistanceAdvisement No.00A-040, , 07/12/2000
¶22,080
Flying Instructions Services
This chart shows whether or not the state taxes flying instructions services.
State Flying Instructions Comments Authority Editorial Reference
FL Not taxable Only specified"taxable services, "which do not includeflying instruction, aresubject to Floridasales and use tax.Further, professionalservices that involvesales asinconsequentialelements for which noseparate charges aremade, are exempt.
Fla. Stat. § 212.05 ;Fla. Stat.§ 212.08(7)(v)
¶22,080
Fur Storage or Repair Services
This chart shows whether or not the state taxes fur storage or repair services.
State Fur Storage orRepair
Comments Authority Editorial Reference
FL Not taxable Only specified"taxable services, "which do not includefur storage or repair,are subject to Floridasales and use tax.Further, professionalservices that involvesales asinconsequentialelements for which noseparate charges aremade, are exempt.
Fla. Stat. § 212.05 ;Fla. Stat.§ 212.08(7)(v)
¶22,080
Furniture Moving Services
This chart shows whether or not the state taxes furniture moving services.
State Furniture Moving Comments Authority Editorial Reference
FL Not taxable Only specified"taxable services,"which do not includefurniture moving, aresubject to Floridasales and use tax.Further, professionalservices that involvesales asinconsequentialelements for which noseparate charges aremade, are exempt.
Fla. Stat. § 212.05;Fla. Stat.§ 212.08(7)(v)
¶22,080
Garment Alteration/Repair Services
This chart shows whether or not the state taxes garment alteration/repair services.
State GarmentAlteration/Repair
Comments Authority Editorial Reference
FL Taxable The sale, rental,repair, or alteration ofclothing or clothingaccessories is taxable.
Fla. Admin. Code Ann.§ 12A-1.076(1)
¶22,080
Heating, Ventilating and Air Conditioning Installation/Repair Services
This chart shows whether or not the state taxes heating, ventilating and air conditioning
installation or repair services.
State HVACInstallation/Repair
Comments Authority Editorial Reference
FL Taxable Charges for heating,ventilation and airconditioninginstallation or repairswould be taxable if thecharges areconsideration for atransaction requiringlabor and material toalter, remodel,maintain, adjust, orrepair property.Further, contractorswho perform retailsale plus installationcontracts are sellingtangible personalproperty and mustregister as dealersand charge theircustomers tax on theprice paid for tangiblepersonal property, butnot on the charges forinstallation labor.
Fla. Stat. § 212.02(16);Fla. Admin. CodeAnn. § 12A-1.051(5)
¶22,140; ¶1058FL:1000
Home Health Care Services
This chart shows whether or not the state taxes home health care services.
State Home Health Care Comments Authority Editorial Reference
FL Not taxable Personal services,such as home healthcare services, aregenerally exempt fromtax.
Fla. Stat.§ 212.08(7)(v)
¶22,100
Information Services
This chart shows whether or not the state taxes information services.
State Information Comments Authority Editorial Reference
FL Taxable The charge forfurnishing informationservices, such asnewsletters, taxguides, researchpublications, and otherwritten reports ofcompiled information,which are notproduced for andprovided exclusively toa single customer, istaxable. However, thecharge for newsresearch andinformation services,such as press clippingservices, is exempt.
Fla. Stat.§ 212.08(7)(v) ;Fla.Admin. Code Ann.§ 12A-1.062
¶22,040; ¶1055FL:1000
Interior Design Services
This chart shows whether or not the state taxes interior design services.
State Interior Design Comments Authority Editorial Reference
FL Not taxable If the decorator's fee issolely for designingthe interior andexterior decorativescheme, and there isno sale of tangiblepersonal propertyinvolved, then the feewould be exempt as aprofessional orpersonal servicetransaction. However,when the transactioninvolves the sale oftangible personalproperty, an interiordesigner's fee istaxable as a part ofthe selling price orcost price, and cannotbe exempted as aprofessional orpersonal servicecharge. The decoratorfee is also taxablewhen it appears as anamount added to thedecorator's cost whenbilled to the client fortangible personalproperty on a costplus basis.
Fla. Admin. Code Ann.§ 12A-1.001(2)(a) .
¶22,080
Internet Access Services
State Internet Access Comments Authority Editorial Reference
FL Exempt N/A Fla. Stat. § 202.11 ¶22,060
Investment Counseling Services
This chart shows whether or not the state taxes investment counseling services.
State InvestmentCounseling
Comments Authority Editorial Reference
FL Not taxable Only specified"taxable services,"which do not includeinvestmentcounseling, aresubject to Floridasales and use tax.Further, professionalservices are exempt.
Fla. Stat. § 212.05 ;Fla. Stat.§ 212.08(7)(v)
¶21,640
Janitorial Services--Taxable or Exempt
State Janitorial Services Comments Authority Editorial Reference
FL Taxable Nonresidentialcleaning services,excluding cleaning ofthe interiors oftransportationequipment, aretaxable, residentialcleaning services areexempt.
Fla. Admin. Code Ann.§ 12A-1.0091(1)
¶22,020
Kenneling Services
This chart shows whether or not the state taxes kenneling services.
State Kenneling Comments Authority Editorial Reference
FL Exempt Boarding of horsesand kennel servicesare consideredexempt personalservices.
Florida TechnicalAssistanceAdvisement No.00A-056, , 10/05/2000
¶21,970
Lawn Care Services
This chart shows whether or not the state taxes lawn care services.
State Lawn Care Comments Authority Editorial Reference
FL Not taxable Only specified"taxable services, "which do not includelawn care, are subjectto Florida sales anduse tax. Further,professional servicesthat involve sales asinconsequentialelements for which noseparate charges aremade, are exempt.
Fla. Stat. § 212.05 ;Fla. Stat.§ 212.08(7)(v)
¶22,080
Limousine Services
This chart shows whether or not the state taxes limousine services.
State Limousine Comments Authority Editorial Reference
FL Not taxable Taxicab and limousineservices are notamong the specified"taxable services"subject to Floridasales and use tax.
Fla. Stat. § 212.05 ;Fla. Stat. § 212.052(2)
¶21,490
Linen Services
This chart shows whether or not the state taxes linen services.
State Linen Comments Authority Editorial Reference
FL Taxable Persons who supplylinens to barbershops, beauty parlors,and otherestablishments, or toindividuals under anagreement to providea continuous serviceto be rendered in theperiodic cleaning orlaundering of sucharticles, must collecttax on their rentals.Items boughtexclusively for rentalpurposes are exempt.Any other tangiblepersonal propertyused in connectionwith such rentals istaxable. Replacementcharges by a linensupply company foritems lost by acustomer are exempt.
Fla. Admin. Code Ann.§ 12A-1.023
¶22,020
Lobbying Services
This chart shows whether or not the state taxes lobbying services.
State Lobbying Comments Authority Editorial Reference
FL Not taxable Only specified"taxable services,"which do not includelobbying, are subjectto Florida sales anduse tax. Further,professional servicesthat involve sales asinconsequentialelements for which noseparate charges aremade, are exempt.
Fla. Stat. § 212.05 ;Fla. Stat.§ 212.08(7)(v)
¶22,080
Mailing Services
This chart shows whether or not the state taxes mailing services.
State Mailing Comments Authority Editorial Reference
FL Not taxable Only specified"taxable services,"which do not includemailing services, aresubject to Floridasales and use tax.Further, professionalservices that involvesales asinconsequentialelements for which noseparate charges aremade, are exempt.
Fla. Stat. § 212.05 ;Fla. Stat.§ 212.08(7)(v)
¶22,080
Management Consulting Services
This chart shows whether or not the state taxes management consulting services.
State ManagementConsulting
Comments Authority Editorial Reference
FL Not taxable Professional services,such as managementcounseling services,that involve sales asinconsequentialelements for which noseparate charges aremade, are exemptfrom tax.
Fla. Stat.§ 212.08(7)(v)
¶22,120
Marina Rental/Boat Docking Services
This chart shows whether or not the state taxes marina rental/boat docking services.
State Marina Rental/BoatDocking
Comments Authority Editorial Reference
FL Taxable The lease or rental ofspace in a boat dockor marina is taxable.
Fla. Stat. § 212.03(6) ¶21,990
Marketing Research Services
This chart shows whether or not the state taxes marketing research services.
State Marketing Research Comments Authority Editorial Reference
FL Not taxable Professional services,such as marketingresearch services, thatinvolve sales asinconsequentialelements for which noseparate charges aremade, are exemptfrom tax.
Fla. Stat.§ 212.08(7)(v)
¶22,120
Massage Therapy Services
This chart shows whether or not the state taxes massage therapy services.
State Massage Therapy Comments Authority Editorial Reference
FL Not taxable Personal services,such as massagetherapy services, aregenerally exempt fromtax.
Fla. Stat.§ 212.08(7)(v)
¶22,100
Motor Vehicle Parking Services
This chart shows whether or not the state taxes motor vehicle parking services.
State Motor VehicleParking
Comments Authority Editorial Reference
FL Taxable Tax is imposed onleasing or rentingparking or storagespaces for motorvehicles in parking lotsand garages.
Fla. Stat. § 212.03(6) ¶22,080
Motor Vehicle Towing Services
This chart shows whether or not the state taxes motor vehicle towing services.
State Motor VehicleTowing
Comments Authority Editorial Reference
FL Not taxable Wrecker or towingcharges are nottaxable if the charge isseparately stated onthe customer'sinvoice.
Fla. Admin. Code Ann.§ 12A-1.006(17)
¶22,080
Payroll Services
This chart shows whether or not the state taxes payroll services.
State Payroll Comments Authority Editorial Reference
FL Not taxable Payroll services areexempt professionalservices.
Fla. Stat.§ 212.08(7)(v)
¶22,080
Pest Control/Extermination Services
This chart shows whether or not the state taxes pest control/extermination services.
State PestControl/Extermination
Comments Authority Editorial Reference
FL Taxable Nonresidential pestcontrol services aresubject to tax; butresidential pest controlservices are nottaxable.
Fla. Stat.§ 212.05(1)(j) ;Fla.Admin. Code Ann.§ 12A-1.009 .
¶22,080
Pet Grooming Services
This chart shows whether or not the state taxes pet grooming services.
State Pet Grooming Comments Authority Editorial Reference
FL Exempt Only specified"taxable services,"which do not includepet grooming services,are subject to Floridasales and use tax.
Fla. Stat. § 212.05 ¶21,970
Photography Services
This chart shows whether or not the state taxes photography services.
State Photography Comments Authority Editorial Reference
FL Taxable Photographers andphoto finishers areengaged in the sale oftangible personalproperty whendeveloping or printingpictures for sale, orselling completedphotographs orphotostats or othertangible personalproperty.
Fla. Admin. Code Ann.§ 12A-1.041(1)
¶21,840
Pool Cleaning Services
This chart shows whether or not the state taxes pool cleaning services.
State Pool Cleaning Comments Authority Editorial Reference
FL Not taxable Although tax isimposed on thecleaning ofnonresidentialbuildings, no tax isimposed on chargesfor cleaning "outside"of a building.Therefore, charges foroutdoor recreationalfacilities (swimmingpools, tennis courts,playgrounds, etc.) arenot subject to taxregardless whetherthey are associatedwith a nonresidentialbuilding.
Florida TechnicalAssistanceAdvisement No.04A-039, , 07/06/2004
¶22,020
Prepaid Telephone Calling Services
This chart shows whether or not the state taxes prepaid telephone calling services.
State Prepaid TelephoneCalling
Comments Authority Editorial Reference
FL Taxable Although the sale ofprepaid callingarrangements is notsubject to thecommunicationsservices tax, the saleor recharge of aprepaid callingarrangement will betreated as a sale oftangible personalproperty for sales taxpurposes, whether ornot a tangible itemevidencing sucharrangement (such asa phone card) isfurnished to thepurchaser.
Fla. Stat.§ 212.05(1)(e)(1)
¶21,900; ¶1056FL:1000
Prime Contractor
This chart shows whether or not general or prime contracting services is subject to the state
sales tax.
State Prime Contractor Comments Authority Editorial Reference
FL Not taxable While primecontracting servicesare not specificallysubject to tax, salestax is imposed onrepair and installationservices.
Fla. Stat. § 212.02(16) ¶21,580
Printing Services
This chart shows whether or not the state taxes printing services.
State Printing Comments Authority Editorial Reference
FL Taxable The definition of "sale"includes printing andthe charge for printingor imprinting itemsprovided by thecustomer to the printeris subject to tax.However, sales to anonresident printpurchaser for printingof tangible personalproperty are notsubject to tax.
Fla. Stat.§ 212.02(15)(c) ; Fla.Admin. Code Ann.§ 12A-1.027(3) ; Fla.Admin. Code Ann.§ 12A-1.027(5)
¶21,860
Private Investigation Services
This chart shows whether or not the state taxes private investigation services.
State Private Investigation Comments Authority Editorial Reference
FL Taxable Various protectiveservices, includingprivate investigatingservices, are taxable.
Fla. Stat.§ 212.05(1)(i) ; Fla.Admin. Code Ann.§ 12A-1.0092(2)(a)
¶22,145
Public Relations Services
This chart shows whether or not the state taxes public relations services.
State Public Relations Comments Authority Editorial Reference
FL Not taxable Professional services,such as publicrelations services, thatinvolve sales asinconsequentialelements for which noseparate charges aremade are exempt fromtax.
Fla. Stat.§ 212.08(7)(v)
¶21,420
Repair Services--Charges for Labor
State RepairServices--Charges
for Labor
Comment Authority Editorial Reference
FL Taxable N/A Fla. Admin. Code Ann.§ 12A-1.105
¶22,140; ¶1058FL:1000
Repair Services--Charges for Materials/Supplies
Assuming that a repairman provides materials or supplies in connection with the repair of
tangible personal property for a customer, are the charges for the materials and supplies
taxable?
State RepairServices--Charges
forMaterials/Supplies
Comments Authority Editorial Reference
FL Not taxable Charges for partsrelated to repairs thatinclude materialsactually incorporatedinto and whichbecome part oftangible personalproperty that isrepaired, maintained,or remodeled are nottaxable when boughtby the repairman.However, the taxapplies to materialssuch as tools,sandpaper, and fluxused by repairmenthat do not becomepart of the itemrepaired.
Fla. Admin. Code Ann.§ 12A-1.006(1)(c)
¶22,140; ¶1058FL:1000
Repair Services--Labor Charges Separately Stated
Assuming that labor charges for repairs are exempt, does the state require that such charges
be separately stated or invoiced?
State RepairServices--Labor
Charges SeparatelyStated
Comments Authority Editorial Reference
FL No Charges for repairs oftangible personalproperty involving onlylabor or service arenot taxable if therepairman's recordsestablish that notangible personalproperty was attachedto the repaired item.
Fla. Admin. Code Ann.§ 12A-1.006(4)
¶22,140; ¶1058FL:1000
Research & Development Services
This chart shows whether or not the state taxes research & development services.
State Research &Development
Comments Authority Editorial Reference
FL Not taxable Research anddevelopment servicesare not among thespecified "taxableservices" subject toFlorida sales and usetax. Further, researchand developmentcosts are exempt.
Fla. Stat. § 212.05 ;Fla. Stat. § 212.052(2)
¶21,880
Safe Deposit Box Services
This chart shows whether or not the state taxes safe deposit box services.
State Safe Deposit Box Comments Authority Editorial Reference
FL Not taxable A safe deposit box ina bank is an exampleof a bailment. Abailment is nottaxable, since whentangible personalproperty is left onanother's premisesunder a contract ofbailment, the owner ofthe property (thebailee) is notexercising a taxableprivilege.
Fla. Admin. Code Ann.§ 12A-1.070(22)
¶22,080
Sales Agents/Dealers/Brokers Services
This chart shows whether or not the state taxes services rendered by sales agents, dealers,
or brokers.
State SalesAgents/Dealers/Brokers
Comments Authority Editorial Reference
FL Not taxable Only specified"taxable services,"which do not includesales agents, aresubject to Floridasales and use tax.Further, professionalservices that involvesales asinconsequentialelements for which noseparate charges aremade, are exempt.
Fla. Stat. § 212.05 ;Fla. Stat.§ 212.08(7)(v)
¶22,080
Security Services
This chart shows whether or not the state taxes security services.
State Security Comments Authority Editorial Reference
FL Taxable Various types ofsecurity services aretaxable.
Fla. Stat.§ 212.05(1)(i) ; Fla.Admin. Code Ann.§ 12A-1.0092(2)(a)
¶22,145
Self-Storage Services
This chart shows whether or not the state taxes self-storage services.
State Self-Storage Comments Authority Editorial Reference
FL Taxable Self storage units aresubject to tax as alicense to use realproperty.
Fla. Admin. Code Ann.§ 12A-1.070(1)
¶22,080
Sign Painting/Lettering Services
This chart shows whether or not the state taxes sign painting/lettering services.
State SignPainting/Lettering
Comments Authority Editorial Reference
FL Not taxable Only specified"taxable services,"which do not includesign painting orlettering services, aresubject to Floridasales and use tax.However, providinglettering on a sign thatis considered tangiblepersonal property, andnot real property issubject to tax because"sales price" meansthe total amount paidfor tangible personalproperty, including anyservices that are apart of the sale.
Fla. Stat. § 212.05 ;Fla. Stat. § 212.02(16)
¶22,140
Snow Removal Services
This chart shows whether or not the state taxes snow removal services.
State Snow Removal Comments Authority Editorial Reference
FL Not taxable Only specified"taxable services,"which do not includesnow removal, aresubject to Floridasales and use tax.Further, professionalservices that involvesales asinconsequentialelements for which noseparate charges aremade, are exempt.
Fla. Stat. § 212.05 ;Fla. Stat.§ 212.08(7)(v)
¶22,080
Software as a Service (SaaS)
This chart shows whether or not the state imposes a tax on the sales of Software as a Service
(SaaS). For purposes of this chart, SaaS is a cloud computing model in which general or
specialized software applications are hosted by a vendor or service provider and made
available to customers over a network, typically the Internet. The customer generally does not
manage or control the software or the underlying cloud infrastructure.
State Software as aService (SaaS)
Comments Authority Editorial Reference
FL No guidance issued However, monthlyfees allowingcustomers access topre-written softwaredo not constitutetaxable transactions,provided the softwareis accessedelectronically.
Florida TechnicalAssistanceAdvisement No.05A-026, , 06/02/2005
¶21,540
Stenographic Services
This chart shows whether or not the state taxes stenographic services.
State Stenographic Comments Authority Editorial Reference
FL Not taxable Stenographic servicesare exemptprofessional services.
Fla. Stat.§ 212.08(7)(v)
¶22,080
Tanning Salon Services
This chart shows whether or not the state taxes tanning salon services.
State Tanning Salon Comments Authority Editorial Reference
FL Not taxable Tanning salonservices are exemptservices.
Fla. Admin. Code Ann.§ 12A-1.071(46)
¶22,100
Tattoo Parlor Services
This chart shows whether or not the state taxes tattoo parlor services.
State Tattoo Parlor Comments Authority Editorial Reference
FL Not taxable Personal services,such as tattoo parlorservices, are generallyexempt from tax.
Fla. Stat.§ 212.08(7)(v)
¶22,100
Taxidermist Services
This chart shows whether or not the state taxes taxidermist services.
State Taxidermist Comments Authority Editorial Reference
FL Taxable Charges made by ataxidermist formounting fish, fowl, oranimals are taxable.
Fla. Admin. Code Ann.§ 12A-1.006(11)
¶22,080
Telecommunications Services--"900" number
This chart shows the state's tax treatment of charges paid by consumers who use a 900
service also known as "pay-per-call" service .
State "900" type phoneservices
Comments Authority Editorial Reference
FL Exempt N/A Fla. Admin. Code Ann.§ 12A-19.010(3)(c)
¶21,900; ¶1056FL:1000
Telecommunications Services--Interstate
This chart shows whether or not the state taxes interstate telecommunications services.
State Interstatetelecommunications
services
Comments Authority Editorial Reference
FL Taxable N/A Fla. Stat.§ 202.12(1)(a)
¶21,900; ¶1056FL:1000
Telecommunications Services--Intrastate
This chart shows whether or not the state taxes intrastate telecommunications services.
State Intrastatetelecommunications
services
Comments Authority Editorial Reference
FL Taxable N/A Fla. Stat.§ 202.12(1)(a)
¶21,900; ¶1056FL:1000
Telephone Answering/Paging Services
This chart shows whether or not the state taxes telephone answering/paging services.
State TelephoneAnswering/Paging
Comments Authority Editorial Reference
FL Not taxable Answering and pagingservices are notincluded in thedefinition of taxablecommunicationservices.
Fla. Stat. § 202.11 ¶21,900; ¶1056FL:1000
Tire Recapping Services
This chart shows whether or not the state taxes tire recapping services.
State Tire Recapping Comments Authority Editorial Reference
FL Taxable Sales of recappedtires are taxable andthe charge made forrecapping acustomer's tires is fullytaxable.
Fla. Admin. Code Ann.§ 12A-1.068
¶22,140
Title Search Services
This chart shows whether or not the state taxes title search services.
State Title Search Comments Authority Editorial Reference
FL Not taxable A title search is nottaxable as an"information service"because "informationservices" do notinclude the furnishingof information,including a writtenreport to an individual,of a personal orindividual nature thatis not, or may not be,substantiallyincorporated in reportsfurnished to otherpersons.
Fla. Admin. Code Ann.§ 12A-1.062(3) ;
¶22,040
Transportation Services
This chart shows whether or not the state taxes interstate transportation services.
State Transportation Comments Authority Editorial Reference
FL Taxable A privilege tax islevied on theoperation ofcommercial motorvehicles on the publichighways of Florida.However, a partial taxexemption exists forcommon carriers usedin interstate andforeign commerce.
Fla. Stat.§ 212.08(9)(b) ; Fla.Stat. § 207.003
¶21,490
Trash/Garbage Removal Services
This chart shows whether or not the state taxes trash/garbage removal services.
State Trash/GarbageRemoval
Comments Authority Editorial Reference
FL Not taxable Only specified"taxable services,"which do not includetrash removalservices, are subjectto Florida sales anduse tax. However,nonresidentialcleaning services,which include janitorialservices, are subjectto sales tax.Residential cleaningservices are notsubject to tax.
Fla. Stat. § 212.05 ;Fla. Admin. Code Ann.§ 12A-1.0091(1)
¶22,020
Travel Agency Services
This chart shows whether or not the state taxes the services rendered by a travel agency.
State Travel Agency Comments Authority Editorial Reference
FL Taxable A travel agent whoitemizes the salesprice of the taxablecomponents of avacation must registerwith the Departmentas a dealer and isrequired to collect taxfrom the purchaser.
Fla. Admin. Code Ann.§ 12A-1.005(6)(c)
¶22,080
Tree Care/Trimming/Cutting Services
This chart shows whether or not the state taxes tree care, tree trimming, or tree cutting
services.
State TreeCare/Trimming/Cutting
Comments Authority Editorial Reference
FL Not taxable Only specified"taxable services, "which do not includetree trimming services,are subject to Floridasales and use tax.Further, professionalservices that involvesales asinconsequentialelements for which noseparate charges aremade, are exempt.
Fla. Stat. § 212.05 ;Fla. Stat.§ 212.08(7)(v)
¶22,080
Veterinary Services
This chart shows whether or not the state taxes services rendered by veterinarians.
State Veterinary Comments Authority Editorial Reference
FL Exempt Veterinary servicesare exemptprofessional services.However, if apart fromtheir professionalservices, veterinarianssell taxable tangiblepersonal property tothe public, they mustregister as dealersand collect tax.Practitioners of thehealing arts areconsumers of anytangible personalproperty used torender professionalservices, and taxapplies to theirpurchases of suchitems.
Fla. Stat.§ 212.08(7)(v) ; Fla.Admin. Code Ann.§ 12A-1.002
¶21,970
Warehousing Services
This chart shows whether or not the state taxes warehousing services.
State Warehousing Comments Authority Editorial Reference
FL Taxable Fees for warehousestorage are eitherlicenses to use, orleases of, realproperty and aresubject to tax.
Fla. Stat. § 212.031 ¶22,080
Water Conditioning/Softening Services
This chart shows whether or not the state taxes water conditioning or water softening
services.
State WaterConditioning/Softening
Comments Authority Editorial Reference
FL Not taxable The charge for waterconditioning (watersoftening) is notsubject to tax. Thesale of salt for use inwater softeners toregenerate theminerals required forsoftening water is notthe sale of apurification agent usedin the treatment ofdrinking water and issubject to tax. Dealersmust pay tax on itemsused to provide waterconditioning to theircustomers, such asminerals, tanks,equipment, and othermaterials.
Fla. Admin. Code Ann.§ 12A-1.011(7)(e)
¶22,080
Window Cleaning Services
This chart shows whether or not the state taxes window cleaning services.
State Window Cleaning Comments Authority Editorial Reference
FL Taxable Nonresidentialcleaning services,which includenonresidential windowcleaning services, aresubject to tax.
Fla. Admin. Code Ann.§ 12A-1.0091(1)(a)
¶22,080
Last run 10/26/2015
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