Linen companies that provide rental linens and include in the sales price of the rental an automatic and recurring charge – an “inventory maintenance fee” – for the guarantee that inventory levels for a desired linen item remain constant are required to collect and remit Florida sales tax on the inventory maintenance fee. Regardless of whether the charge is considered an “inventory maintenance fee” or a “maintenance warranty fee,” it is considered part of the taxable rental of the linens.(Technical Assistance Advisement, No. 14A-003, Florida Department of Revenue, February 13, 2014)