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)