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


Software sales are exempt from sales and use tax if the taxpayer does not have retail locations in Florida, the software is sold over the internet and delivered electronically through a download, and no physical products are delivered to the customer. (Technical Assistance Advisement, No. 03A-020, April 30, 2003.)

(12/15/2003)

Florida statutes allow for partial sales tax exemptions when vessels engage in intrastate and interstate or foreign commerce. The tax is prorated based on total miles traveled and the amount of miles traveled within Florida's taxing jurisdiction. The distance at which a vessel must travel from shore in order to be out of Florida's taxing jurisdiction has not been clearly defined. This issue will soon be resolved by the Supreme Court which has granted a review of this issue. (Deerbrooke Investments, Inc. v. Department of Revenue, Florida Court of Appeal, September 10, 2003)

(12/15/2003)

Software sales are exempt from sales and use tax if the taxpayer does not have retail locations in Florida, the software is sold over the internet and delivered electronically through a download, and no physical products are delivered to the customer. (Technical Assistance Advisement, No. 03A-020, April 30, 2003.)

(12/15/2003)

A Technical Assistance Advisement has been issued by the Florida Department of Revenue regarding the sales tax of a motor vehicle leased in New Jersey and its correlating taxability in Florida. Under Florida law, a tax is not due in Florida if the vehicle is used outside of Florida and the owner pays taxes on the lease payments in that state. A tax is also not due in Florida if a like tax of equal or greater value to that of Florida is paid in another state. Conclusively, the New Jersey tax is lawfully imposed on the lessor and not on the lessee, disallowing Florida to receive any credit. (Florida Department of Revenue, Technical Assistance Advisement, No. 03A-007, February 7, 2003)

(06/15/2003)

If a property owner enters into a lease agreement with a finance company to make land improvements and then leases the improved property back to the owner with rent payments covering the finance costs, the agreement is not subject to tax. In the state of Florida, this type of arrangement is considered a mortgage rather than an operating lease. The agreement cannot be considered a lease because the business of the lessor is not real property leases, "amortization of the debt" is the only substance to the agreement, the lessee is responsible for any obligations of ownership, risk, and maintenance, and all payment obligations are "absolute and unconditional". (Technical Assistance Advisement, No. 02A-029, Florida Department of Revenue, June 28, 2002)

(03/15/2003)

Pages

Scroll to Top