State Tax Chart Results - Grassi Franchise Services, LLCjbcpapcc/files/Florida - Sales And Use... · State Tax Chart Results Tax Type: Sales/Use Advertising Services This chart shows

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.

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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


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.

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State Butchering/MeatCutting


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.

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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.

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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.


¶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


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.


¶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


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.

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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


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.


¶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


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.


¶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


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.


¶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


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.


¶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


FL Taxable The sale, rental,repair, or alteration ofclothing or clothingaccessories is taxable.


¶22,080

Heating, Ventilating and Air Conditioning Installation/Repair Services

This chart shows whether or not the state taxes heating, ventilating and air conditioning

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installation or repair services.

State HVACInstallation/Repair


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


FL Not taxable Only specified"taxable services,"which do not includeinvestmentcounseling, aresubject to Floridasales and use tax.Further, professionalservices are exempt.


¶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.


¶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.


¶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

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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.


¶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.


¶22,080

Mailing Services

This chart shows whether or not the state taxes mailing services.

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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.


¶22,080

Management Consulting Services

This chart shows whether or not the state taxes management consulting services.

State ManagementConsulting


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


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


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


FL Not taxable Wrecker or towingcharges are nottaxable if the charge isseparately stated onthe customer'sinvoice.


¶22,080

Payroll Services

This chart shows whether or not the state taxes payroll services.

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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


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.


¶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.


¶22,020

Prepaid Telephone Calling Services

This chart shows whether or not the state taxes prepaid telephone calling services.

State Prepaid TelephoneCalling


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.


¶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

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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


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.


¶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?

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State RepairServices--Labor

Charges SeparatelyStated


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.


¶22,140; ¶1058FL:1000

Research & Development Services

This chart shows whether or not the state taxes research & development services.

State Research &Development


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.


¶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


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.


¶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.


¶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.


¶22,080

Sign Painting/Lettering Services

This chart shows whether or not the state taxes sign painting/lettering services.

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State SignPainting/Lettering


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.


¶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.

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State Software as aService (SaaS)


FL No guidance issued However, monthlyfees allowingcustomers access topre-written softwaredo not constitutetaxable transactions,provided the softwareis accessedelectronically.


¶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.


¶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.


¶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


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


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


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


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.


¶22,140

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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.

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State Trash/GarbageRemoval


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.


¶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


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.


¶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


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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