The Florida Department of Revenue has issued a Technical Assistance Advisement regarding the taxability of charges for internet access by a hotel to customers. The charges were for wireless internet access to customers at a marina and wired in-room internet access to customers at the hotel. The Department of Revenue determined that the internet service provided was not a communications service under Florida law. They also stated that the Internet Tax Freedom Act provided an exemption for internet access. For these reasons, the internet services provided to customers and guests of the taxpayer were not subject to communication services tax. (Technical Assistance Advisement, No. 05A19-001, March 17, 2005)