Florida Telecommunications Service Agreement
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FAQ
Telecom taxes encompass a range of federal, state, and district taxes and fees that telecom companies are responsible for collecting and submitting.
Most services are already exempt from Florida sales and use tax. Among the exceptions to that rule are interior nonresidential cleaning services, nonresidential pest control services, and investigative and crime protection services.
Most repairs are subject to Florida's general state sales tax rate of 6% and any applicable discretionary sales surtax (local option tax). Discretionary sales surtax rates vary by county.
The four specific types of taxable services subject to sales tax in Florida are: Nonresidential Cleaning Services. Commercial Pest Control Services. Commercial/Residential Burglary and Security Services. Detective Services.
The sale of a maintenance or service warranty contract, including an extended warranty, covering taxable tangible personal property is subject to sales tax and surtax.
Are services taxable in Florida? Services in Florida are generally not taxable, with important exceptions: Nonresidential cleaning services. Some labor to real property, including repair labor (fabrication of materials) and labor on commercial and free-standing residential appliances.
Idaho has the lowest wireless tax at 15.0 percent. Indiana had the largest wireless tax reduction of any state in 2022?from 12.3 percent to 11.4 percent?because it repealed the utility gross receipts tax.
Mobile communications and video services are taxed at the total Florida rate of 7.44% plus the applicable local tax rate. There is no residential exemption.
