Stay up to date with sales tax: Join our mailing list!


The Florida Department of Revenue has determined that the following services and combinations thereof are exempt for both residential and non-residential customers: carpet cleaning; carpet stain protection; carpet deodorizing; furniture cleaning; furniture deodorizing; air conditioning and heating system cleaning; water restoration services; and the sale and installation of wall-to-wall carpeting. The sale of ceramic tile floor cleaning, ceramic grout cleaning, or grout stain protection services to residential customers are also not subject to tax. Those same cleaning services are taxable to non-residential customers. Additionally, the materials and supplies purchased by taxpayers to perform those services are taxable at the time of purchase. The grout stain protection services are not taxable to the customer, but the supplies purchased to perform those services are taxable at the time of purchase. Furniture stain protection services are taxable to the customer but the purchase of the protectant is not taxable to the taxpayer. Materials and supplies purchased to be "used in performing the services but which do not become incorporated or attached to the furniture are taxable to the Taxpayer when purchased as overhead items." (TAA No 04A-014, Florida Department of Revenue, March 2, 2004)

(05/15/2004)

A publication in Florida which consisted of fifty-nine percent advertising was exempt from tax on the cost of publishing and printing under Section 212.08(7), F.S. The publication qualified for this exemption even though not all of its publications were distributed free of charge. Out of the 25,000 copies distributed, 286 were mailed as paid subscriptions and 200 were sold through a book store. The Florida Department of Revenue determined that the number of publications sold in comparison with those distributed for free was not sufficient to prevent the cost of printing from being exempt. (Florida Department of Revenue, FL-TAA 04A-024, March 21, 2004)

(05/15/2004)

The Florida Department of Revenue advises that charges for newspaper delivery services performed by independent carriers are not subject to Florida sales and use tax if the following conditions are met. (1) The delivery charge is separately stated on the invoice. (2) At the time of the initial subscription or subsequent renewal, the subscriber is informed of the delivery charge. (3) The subscriber is informed that the delivery charge can be avoided by "an election to either pick up the newspapers at a distribution center or receive the newspapers by mail." (TAA No 04A-004, Florida Department of Revenue, January 21, 2004)

(04/15/2004)

Taxpayer requested guidance from the Florida Department of Revenue regarding the tax status of the monthly service fees charged to hospitals for housekeeping management and housekeeping labor. The fee charged for labor is identified as taxable because the physical cleaning activities are performed at a nonresidential facility. The management services are outlined under a separate contract. As the management services are invoiced separately from the cleaning labor, they are identified as purely supervisory or administrative activities and classified as exempt under the provision for professional services. (TAA No 04A-010, Florida Department of Revenue, February 10, 2004)

(04/15/2004)

A Florida retailer engaged in the business of selling floor coverings at retail, known as "cash and carry sales", stated the charges as a lump sum contract where the price included the charge for installation and consumable materials. The case found that because the goods and the services were not separately stated, and because the corporation was considered the end user of the consumable materials, the entire contract was subject to tax. (Carpet King Carpets, Inc. v Department of Revenue, No. 04-4-FOF, March 8, 2004)

(04/15/2004)

Pages

Scroll to Top