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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)

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)

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)

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