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.
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How did Florida tax the operator's vessel leases and its customers' crewed charters between Florida and Cuba?
The operator's own bareboat vessel lease was taxable only to the extent of Florida use. Its subsequent crewed charters to customers were nontaxable, while supplies used and charges incurred in Florida…
Was a large transaction fee required to enter a Florida sub-sublease taxable as rental consideration?
Yes. The transaction fee was consideration for the privilege of entering into and occupying the sub-sublease, so it was taxable as real-property rent rather than treated as a property purchase price.
Which over-the-counter homeopathic remedies qualified for Florida's common-household-remedy sales-tax exemption?
Products recommended and generally sold to cure, mitigate, treat, or prevent human illness were exempt when they matched an approved DR-46NT common-household-remedy category. The ruling's product sche…
Did an out-of-state seller owe Florida sales tax when an out-of-state buyer directed common-carrier delivery to its Florida customer?
No. The sale between the out-of-state seller and out-of-state buyer occurred outside Florida's jurisdiction, although the Florida recipient remained responsible for collecting tax on resale or paying …
How should a door supplier and installer structure and tax lump-sum versus retail-sale-plus-installation contracts?
Contract terms controlled. A nonitemized finished-job contract was generally lump sum, so the contractor paid tax on materials and did not tax the customer. A properly itemized retail-sale-plus-instal…
Were triathlon athlete participation fees exempt when the organizer charged spectators taxable admission to controlled viewing areas?
Yes. The athlete participation fees were exempt so long as the organizer charged and collected sales tax on spectator admission to controlled areas at the events.
Could a multi-park operator use its proposed matrix to calculate county surtax on single-park, multi-park, and multi-state admissions?
Yes. The Department accepted the proposed matrix under the operator's specific facts because multi-park admissions covered locations in different surtax counties and the park of use could be unknown w…
Were baked goods from a home-based cottage-food bakery exempt when sold for off-premises consumption or at vendor events?
Generally yes. Off-premises bakery sales and vendor-event sales were exempt food products, unless the event charged admission. Products normally regarded as candy remained taxable.
Were a stand-alone electronically delivered ERP upgrade and its maintenance and support services subject to Florida sales tax?
No. The major upgrade was a stand-alone software product delivered electronically without tangible property, and its related maintenance and support were also nontaxable. Timely tax refunds had to be …
Did a general contractor owe Florida sales tax on materials it purchased for a public-works project for a tax-exempt governmental entity?
Yes. The contractor was the purchaser shown on the invoices and paid the vendors, so it owed sales tax on the public-works materials. The governmental entity could not assign its exemption, and no ref…
Were prepackaged meals exempt when inmates customarily heated them in a microwave after purchase and before eating?
Yes. The prepackaged meals were exempt food because inmates customarily heated them in a microwave after purchase and before consumption, so the meals were not ready for immediate consumption when sol…
Which horse-care products were exempt: nonprescription medicines, a glucosamine supplement, fly repellants, or fly-protection sheets and masks?
The nonprescription wormer and ulcer medicine were taxable except for qualifying sales to veterinary clinics or licensed veterinarians. The glucosamine supplement and fly repellants were exempt; the f…
Were commercial kitchen-hood cleaning, hood repairs, and fire-suppression inspection or repair charges subject to Florida sales tax?
Generally no. Hood cleaning, hood inspection and repair, fire-suppression inspection, and fire-suppression parts replacement were nontaxable customer charges. But checking an alarm-panel signal was ta…
Was documentary stamp tax underpaid on a recorded mortgage that allowed unpaid principal to grow to 115% of the original loan amount?
Yes. Documentary stamp tax was due on the maximum debt secured—115% of the original principal—so the recorded mortgage was underpaid. Either borrower or lender remained liable, with interest.
Was a prescription-only, single-use permanent urological implant system sold to hospitals and medical facilities exempt from Florida sales tax?
Yes. The prescription-only urological implant system was a medical device intended for one patient and not reusable, so sales to hospitals and medical facilities were exempt. The seller had to retain …
Could a parent company stop filing consolidated Florida corporate income-tax returns after major changes in its business circumstances?
Yes. Major changes in supply, administration, customers, acquisitions, products, and business focus established good cause to discontinue consolidated filing, subject to five stated conditions.
Could a Florida wholesaler obtain a fuel-tax refund for undyed B99 biodiesel intentionally blended with dyed diesel fuel for resale?
Conditionally yes. A refund could apply only when at least 80% of the blend was diesel dyed at a terminal and the balance was biodiesel or another product that was not diesel fuel or kerosene, with re…
Could a consolidated group use a Florida jobs-change factor to calculate income from a certified Capital Investment Tax Credit project?
Yes. The Department approved multiplying the affiliated group's Florida adjusted federal income by a jobs-change factor: project new-to-Florida jobs divided by all group professionals employed in Flor…
Could an expanded Capital Investment Tax Credit project treat all of the taxpayer's income apportioned to Florida as project income?
Yes. After the certified project expanded, the Department agreed that the taxpayer's entire Florida portion of adjusted federal income would be project income, subject to GAAP, section 220.13, annual …
Could an affiliated group stop filing consolidated Florida returns after substantial growth and changes in business focus?
Yes. The group's changed business focus, divestitures, spin-off, and operational growth established good cause to stop consolidated filing, subject to four stated conditions.
Was a portable lighting tower using solar panels and batteries exempt as a Florida solar energy system?
No. The portable tower was a lighting system that used solar and electric components, not an exempt solar energy system. Qualifying solar modules, inverters, and charge controllers were exempt compone…
Did an internet subscription company have to collect sales tax or communications services tax on admission certificates?
No. The qualifying certificates were nontaxable gift certificates, and the admission provider collected sales tax when they were redeemed. The internet service was not subject to communications servic…
Were materials and equipment bought by a high-speed rail owner for incorporation into its rail system exempt from Florida sales tax?
Yes. Materials and equipment purchased by the system owner for incorporation as component parts of the high-speed rail system were exempt. Construction materials also had to satisfy the direct-purchas…
Was postage taxable when a seller charged one non-itemized price for an envelope with preprinted postage?
No, if the seller kept sufficient accounting records substantiating the separate postage and envelope costs. Sales tax remained due on the envelope portion of the bundled price.
How did Florida communications services tax apply to one charge bundling DSL internet access with telephone service?
The telephone portion was taxable, while the high-speed internet-access portion was not. Florida accepted the provider's allocation because its regular books and records reasonably identified the taxa…
Was documentary stamp tax due on an LLC-interest assignment made before the LLC bought Florida real property?
No. The LLC was not a conduit entity when the membership interest was assigned because it did not yet own Florida real property. The deed tax was also correct if the short-sale requirements were met a…
Could a corporation and its subsidiaries keep filing a Florida consolidated return after an unrelated parent acquired them?
No. The old affiliated group ceased to exist when the unrelated parent acquired it, and the acquired corporations became bound by the new parent's separate-filing election. Deferred items had to be re…
Were interior-design fees taxable when the designer also sold furniture and other property under the same contract?
Yes. Because the design fees were related to the designer's sale of furniture and other tangible personal property, the fees were part of the taxable sales price even when invoiced separately.
Could a corporation exclude a large sale of Florida business real property from its corporate income-tax sales factor?
No. The alternative-apportionment request was late, and the corporation did not prove that the standard formula represented its Florida tax base unreasonably or arbitrarily. The sale proceeds had to r…
Were a municipality's leases of unlit dark fiber subject to Florida communications services tax or sales tax?
The unlit dark fiber was not a communications service, so its lease was not subject to communications services tax. Sales tax depended on whether the real-property lease met the utility-use exemption …
Were a data center's fixed monthly circuit-access fees subject to Florida gross receipts tax on electricity?
No gross receipts tax applied because the data center was not an electric distribution company and charged by circuit rather than electricity used. The fees were instead taxable consideration for lice…
Could a low-income housing project in a designated brownfield area receive a refund of sales tax paid on building materials?
Yes, conditionally. Every housing unit had to serve a person in one of the statutory eligible categories, and the owner had to file a timely refund application with the required proof of materials and…
Were consignment and loaner fees for surgical instruments and implant sample kits taxable rentals in Florida?
Yes. Transfers of surgical instruments and sample kits for consignment or loaner fees were rentals. Without a valid resale certificate, tax applied to rental proceeds for property located in Florida d…
Did Florida communications services tax apply when a Florida serving carrier handled roaming for foreign-carrier customers?
No, when the roaming customers' places of primary use were outside Florida. The foreign carriers were the home service providers, while the Florida taxpayer acted only as the serving carrier.
How should a consolidated corporation calculate project income for Florida's Capital Investment Tax Credit?
The company had to prepare pro forma project income under GAAP and Florida adjustments, apply the project's Florida apportionment fraction, and use the corporate tax rate to determine project tax liab…
Was propane or electricity used in an RV park's residents-only coin laundry exempt as residential household fuel?
Yes. The coin laundry was a residents-only common area used for a residential household activity, so its separately metered propane or electricity qualified for the residential-fuel exemption.
How did new video, music, grocery, and pricing benefits affect tax on an online membership program?
The portions attributable to video and music were subject to communications services tax when charged to a Florida service address. Separately stated qualifying shipping and member-pricing benefits di…
How did Florida tax digital-video rentals and permanent purchases delivered by streaming or download?
Neither rentals nor purchases were subject to sales tax because no tangible property was furnished. Timed rentals were taxable video services under communications tax, while permanent purchases were n…
Were an electric utility commission's sales of electricity to its creating city subject to Florida gross receipts tax?
Yes. The commission was a distribution company separate from the city, and the city was its retail customer. The commission therefore owed 2.5% gross receipts tax on the utility-service receipts.
Were optional customer contributions to an electric utility's solar pilot program subject to sales or gross receipts tax?
No. The separately stated, cancellable contributions were unrelated to electricity usage and were not enforced as utility charges, so they were neither charges for electricity nor gross receipts from …
Could a corporate member separately account for its Florida LLC income instead of including partnership factors in apportionment?
No. The corporation had to combine its share of the partnership-taxed LLC's property, payroll, and sales with its own factors. It did not prove the standard formula was unreasonably or arbitrarily dis…
Which wheelchairs, mobility equipment, replacement parts, and accessories were exempt from Florida sales tax?
Wheelchairs, scooters, walking aids, and specifically adapted replacement parts were exempt without a prescription. Lifts, ramps, carriers, bath benches, and oxygen holders required a prescription; co…
Were a private club's dues and initiation fees taxable as admissions when members gained clubhouse access?
Yes. The dues and initiation fees gave members access to a clubhouse that facilitated social, boating, and other recreational activities, so the charges were taxable admissions.
Could an admission provider buy catered meals tax-free for resale when premium tickets included the meals at no separate charge?
No. The admission provider was the end consumer because it sold admissions and did not separately state a price for the food. The caterer had to collect tax, and the provider was liable if it could no…
Did a public airport owner's proposed direct-purchase procedure qualify building materials for Florida's governmental exemption?
Yes. The public owner directly issued purchase orders and payments, took title and risk of loss at delivery, and provided exemption and entitlement certificates, while the contractor acted only as int…
When were restaurant delivery charges and processing fees part of the taxable sales price of a meal?
Mandatory delivery charges were taxable. A separately stated delivery charge was not taxable when the customer could avoid it by picking up the meal. Processing fees were always taxable, and the franc…
Was a separately stated, customer-adjustable restaurant gratuity subject to Florida sales tax?
No. Because the gratuity was separately stated and the restaurant distributed 100 percent to employees without retaining a monetary benefit, it was excluded from the taxable sales price.
Could a corporate group stop filing consolidated Florida returns after major divestitures, acquisitions, growth, and a changed business focus?
Yes. The combined changes in business focus and operational growth established good cause, but the request missed the 90-day deadline for the first year sought, so permission began in a later year and…
Could a Florida commercial tenant fully credit tax collected on a sublease when prime-lease tax was higher?
Yes, for the one service-plaza location and month reviewed. Because tax paid on the prime lease exceeded tax collected from subtenants, the tenant received a full credit for the collected sublease tax…
Were a Florida 501(c)(3)'s gift-shop and proposed thrift-shop sales exempt from sales tax?
No. Its current 501(c)(3) certificate exempted qualifying purchases by the organization, not its retail sales; it was not classified as a religious institution or an organization benefiting minors.
Did purchases of self-service key-cutting kiosks qualify for Florida's new-business machinery exemption?
No. Although the kiosks appeared to meet the machinery definition, placing one in a big-box store was not opening a new fixed facility, and customers—not the taxpayer—operated the machines to produce …
Did a Florida contractor have to charge sales tax for cleaning and repairing commercial kitchen exhaust hoods?
No. The Department found exhaust hood cleaning outside the taxable NAICS cleaning classification and treated hood repairs as real-property improvements; the contractor instead owed tax on taxable repa…
Were admissions to a public-university festival held at public beach venues subject to Florida sales tax?
No. The Department treated the public university as a governmental sponsor and the beach venues as publicly owned recreational facilities, so the specified festival admissions qualified for the exempt…
Could an acquired Florida corporate group stop consolidated filing, and who kept deferred depreciation subtractions?
Yes. The old affiliated group ceased to exist when an unrelated parent acquired it, so the former subgroup could not keep filing consolidated returns; each original asset purchaser retained its remain…
Did a proposed mortgage-loan master repurchase agreement owe Florida documentary stamp or nonrecurring intangible tax?
Generally no at signing because the agreement contained only contingent, not unconditional, sums certain. Recording its pledged collateral could trigger documentary stamp tax, but not intangible tax a…
Could an off-airport parking operator use audited effective tax rates when it separately stated tax on receipts?
No. Because the operator separately stated sales tax, it had to remit the tax collected and calculate tax at the statutory county rate, using the bracket system for fractional-dollar charges.
Could Florida hotels treat rooms for nongovernmental exempt organizations as tax-exempt using the proposed documentation?
Yes, if accepted in good faith. The hotels recorded the exempt entity on the folio, kept its valid Florida exemption certificate and a signed guest declaration, and required direct entity payment.
Could a Florida corporate group end consolidated filing after its businesses, revenue mix, and membership changed?
Yes. The Department found the group's changed business focus, service growth, acquisitions, divestitures, and altered membership were good cause, subject to four conditions.
Could a Florida corporate group stop filing consolidated returns after major changes in its business and group structure?
Yes. The Department found the group's substantial growth and changed business focus were good cause to discontinue consolidated filing, subject to effective-date and deferred-item conditions.
Were separate closed-end truth-in-lending and loan/security documents subject to Florida documentary stamp tax?
No, while unrecorded. Neither document contained a signed promise to pay a sum certain, and a reference did not expressly incorporate the other form; filing or recording either security document would…
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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.