Florida State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Florida, with full citations and the original source on every page.
No Florida rulings match these filters
Try a different search term or clear the filters.
Could a Florida school district buy construction materials tax-free under its school-building direct-purchase program?
Yes, if the district directly ordered and paid vendors, took title and liability at delivery, and bore the risk of loss before the materials were incorporated into the schools.
Could a Florida school board buy materials tax-free for school additions under its direct-purchase procedures?
Yes, if the board directly ordered and paid vendors, took title and liability at delivery, and bore the risk of loss before the materials were installed.
Which armored transportation, ATM repair, cash-vault, and coin-wrapping charges were subject to Florida sales tax?
Armored transportation was taxable. ATM repair treatment depended on whether the machine was real property and whether parts were supplied; cash-vault and coin-wrapping charges were taxable in whole w…
Could a Florida school district buy construction materials tax-free through a direct-purchase program while a construction manager built the schools?
Yes. The district was the exempt purchaser because it issued purchase orders, provided its exemption certificate, received vendor invoices, paid vendors directly, took title, and bore the insured risk…
Browse Florida rulings by topic
These are official tax letter rulings and advisory opinions issued by Florida's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.