This is a license to transmit audio-visual content. The license agreement is between the "channel-owner," who owns and operates an internet broadcast service, and the "content-owner."
Florida Media Streaming Agreement
Category:
State:
Multi-State
Control #:
US-TC0612
Format:
Word;
PDF;
Rich Text
Instant download
Description
Free preview
How to fill out Media Streaming Agreement?
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FAQ
Florida levies a 7.44% tax on a range of ?communications services,? including streaming video, cable and satellite television and telephone services.
In Florida, the sale of digital products is tax-free given that items sold in digital form aren't classified as tangible personal property. In other words, services and products are not taxable if all of the goods are delivered digitally.
Several states including Florida, North Carolina, Pennsylvania and Washington currently tax streaming services under existing sales tax laws.
Mobile communications and video services are taxed at the total Florida rate of 7.44%, plus applicable local tax rate. There is no residential exemption. Telephone charges made at a hotel or motel and fax services are taxed at the total Florida rate of 7.44%, plus applicable local tax rate.
Some 33 states require streaming services to collect sales tax, but many states are struggling to recoup revenues from the gross receipts franchise fees?up to 5%?they collected from cable TV providers (who needed state land to lay cable).
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%.
In Florida, the sale of digital products is tax-free given that items sold in digital form aren't classified as tangible personal property. In other words, services and products are not taxable if all of the goods are delivered digitally.
Sales tax is added to the price of taxable goods or services and collected from the purchaser at the time of sale. Florida's general state sales tax rate is 6% with the following exceptions: Retail sales of new mobile homes - 3%
