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The petitioner, in this particular case, produced control panels which, when installed, made improvements to the real property. Since the petitioner was the ultimate consumer of the all materials used to make the panels and did not resell the items to the property owner, but rather used the panels to complete real property improvements, the court found the assessment made by the Department of Revenue was correct. (Control Design v. State of Florida Department of Revenue, January 8, 2004)

(02/15/2004)

The health care practitioner is responsible for paying tax on physical and respiratory therapy equipment, provided that the equipment is not a one-time use prescription product or is not prescribed by a physician to be resold or rented to the patient. Fluidic breathing assistors, portable resuscitators, and ventilator systems or nebulizers, which can be used instead of fluidic breathing assistors, are exempt from tax as are gases used for medical or therapeutic purposes. The tanks which hold the gases and the equipment used with the tanks are not exempt from tax unless their sale or rental is ordered to a patient by a physician. (Florida Department of Revenue, Technical Assistant Advisement No. 03A-060, December 11, 2003)

(02/15/2004)

A for-profit nursing home in Florida which provides physical therapy services to its residents qualifies for a sales tax exemption for the purchase of electricity because the services that it provides are not commercial in nature. The physical therapy company is contracted to treat only the residents in the home as ordered by doctors and required by Medicaid or Medicare. The company providing the physical therapy does not have an office inside the nursing home. (Florida Department of Revenue, FL-TAA 03A-049, October 16, 2003)

(01/15/2004)

In Florida, a publication which is primarily advertising, distributed on a monthly basis through the mail free of charge, is exempt from sales and use tax. (Florida Department of Revenue, FL-TAA 03A-055, November 14, 2003)

(01/15/2004)

A customer who uses electricity strictly for residential purposes can seek a refund from their utility provider if they have been paying sales taxes on their purchases if specified requirements are satisfied. (Technical Assistance Advisement, No. 03A-053, November 10, 2003.)

(01/15/2004)

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