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In the state of Florida, dispatch charges are considered communication services if the service has one user pushing a button to be immediately connected with a predetermined destination or talk group. It is important to note that to be subject to this tax the service does not necessarily have to be defined as a "commercial mobile radio service". (Technical Assistance Advisement, No. 02A-046, Florida Department of Revenue, October 29, 2002)


A department store’s purchases of furniture and fixtures made on a single purchase order were subject to a single $5,000 Florida local discretionary sales surtax limitation. As long as the purchases represent a single sale of a specific quantity of goods, regardless of how many invoices or shipments are made, the $5,000 limitation on the sales surtax will still be valid. (Technical Assistance Advisement, No. 02A-047, Florida Department of Revenue, November 7, 2002)


Florida makes materials purchased by a municipally owned utility and used to repair, replace, or refurbish existing electric energy transmission or distribution system exempt from sales and use tax. (Electric Association, Inc., Florida District Court of Appeal, No. 1D99-3770, August 16, 2000)


The Florida Department of Revenue will allow taxpayers to choose an auditor trained through the Florida Institute of CPAs to conduct and audit of state and local sales and use taxes. The taxpayer pays for the audit, but the DOR will waive penalties, the first $25,000 in interest, and 25% of any additional interest. The auditor is required to turn the audit results over to the DOR for sampling. The pilot project is expected to remain in effect until June 30, 2004.



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