Get FL DR-700016 2016

The Florida communications services tax includes state tax and gross receipts taxes. The total tax rate for the Florida communications services tax is 7.44%. The state tax rate is 4.92%. The total rate for the gross receipts tax is 2.52%, comprised of a .15% rate and a 2.37% rate.

Services in Florida are generally not taxable. But watch out if the service you provide includes creating or repairing a product, you may have to deal with the sales tax on products. Tangible products are taxable in Florida , with a few exceptions.

If you run service contracts on goods sold, or if you service tangible goods as part of your sales to customers, you may be liable to collect sales tax. ... Generally, tax is due on the entire amount charged for a taxable service, including items such as labor, materials and mileage charges, even if separately stated.

Four states broadly tax most services: South Dakota, Hawaii, West Virginia and New Mexico. And five states tax fewer than 20 services. These are Colorado, Illinois, Massachusetts, Nevada and Virginia. Aside from these few exceptions, determining how states impose sales tax on services can be difficult.

In Florida, the taxing of property improvements, installation, and repairs varies according to the exact nature of the transaction. If you need to pay sales and use tax when you buy parts and materials. If you need to charge tax to your customers.

Florida Gross Receipts Tax on Utility Services. Gross Receipts Tax on Utility Services is imposed at the rate of 2.5% on the sale, delivery, or transportation of natural gas, manufactured gas (excluding liquefied petroleum [LP] gas), or electricity to a retail consumer in Florida.

To calculate the sales tax that is included in a company's receipts, divide the total amount received (for the items that are subject to sales tax) by "1 + the sales tax rate". In other words, if the sales tax rate is 6%, divide the sales taxable receipts by 1.06.

A gross receipts tax or gross excise tax is a tax on the total gross revenues of a company, regardless of their source. ... A gross receipts tax has a pyramid effect that increases the actual taxable percentage as it passes through the product or service life-cycle.

Only five states, Delaware, Nevada, Ohio, Texas, and Washington, have statewide gross receipts tax (see map below).

The Florida communications services tax includes state tax and gross receipts taxes. The total tax rate for the Florida communications services tax is 7.44%. The state tax rate is 4.92%.

Sales or purchases of 'digital downloads' from the Internet are taxed at a reduced rate of 1%. If the item is sold with tangible personal property then the entire sale would most likely be subject to Florida sales tax.

Florida does not directly address the taxability of digital goods in statute. Even though Florida defines tangible property very broadly, (it even includes electricity), the Florida Department of Revenue has ruled items electronically delivered and lacking physicality are not taxable.

Computer hardware is tangible personal property. Sales and leases of computer hardware are subject to sales tax. ... However, electronically accessed software and customized software is subject to Florida sales tax when sold as part of the sale of tangible personal property.

Although food items typically are not taxed in Florida, anything classified as a snack such as candy, sodas and certain carbonated beverages or hot and cold prepared foods from the deli are taxed.

Unlike many other states, Florida has not updated its laws for Internet sellers in the wake of Wayfair. ... Regarding nexus, Section 212.0596 of Florida's sales and use tax law covers taxation of mail order sales and defines when mail order sales are subject to sales tax.