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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)

In Florida blood collection tubes are exempt from tax, provided they are used along with exempt hypodermic needles and syringes. These tubes also qualify for the exemption for chemical compounds and test kits used for medical purposes because the tubes contain anticoagulants and chemicals that separate plasma. (Florida Department of Revenue, TAA 04A-009, February 10, 2004)

(04/15/2004)

Medical products and devices with labels signifying one-time use by prescription only are exempt from Florida sale and use tax. Thermometers and catheters are also exempt from sales and use tax regardless of whether they are prescribed by a doctor or for one-time use. However, sales of consumable medical supplies, personal hygiene products, and cosmetics products are subject to tax. (Department of Revenue, Technical Assistance Advisement, No. 03A-054, November 12, 2003)

(03/15/2004)

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