Form Gt-800026 - Sales And Use Tax On Insect Or Pest Exterminator Services (Page 2 of 3) in pdf

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Pest control services provided by employees to their employers. Rule 12A-1.0161(3),

Florida Administrative Code (F.A.C.), has more details. See “Reference Material.”

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Pest control services provided to a utility shed located on the same property as a

residential building, providing that no commercial activity goes on at the utility shed and

the services are part of the pest control services provided to the residential building.

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Pest control services provided to aircraft, boats, motor vehicles, and other vehicles.

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Sales to nonprofit organizations that hold a current and valid Florida Consumer’s

Certificate of Exemption (Form DR-14) and provide a copy of their certificate to the seller

at the time of purchase.

Residential facilities - Include multi-unit structures where each unit is intended for use as a

temporary or permanent private residence. Residential facilities do not include facilities used for

commercial or industrial purposes.

Examples of residential facilities include:

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detached or single-family dwellings

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apartments

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duplexes

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triplexes

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quadraplexes

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residential condominiums

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residential cooperatives

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residential time-share units

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beach cottages

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nursing homes

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mobile home parks

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the common areas of the above-mentioned residential facilities

Who Must Register to Collect Tax?

If you sell taxable services, you must register as a dealer to collect and report sales tax. You can

interview that will help you determine your tax obligations. If you do not have Internet access, you can

complete a paper Florida Business Tax Application (Form DR-1).

When is Tax Due?

Returns and payments are due the first day of the month and late after the 20th of the month

following each reporting period, whether you are filing monthly, quarterly, twice a year, or yearly. If

the 20th falls on a Saturday, Sunday, or state or federal holiday, returns and payments will be timely

if they are postmarked on the first business day after the 20th. Florida law requires you to file a

tax return even if you do not owe sales and use tax.

Electronic Filing and Payment

We offer the use of our free and secure website to file and pay sales tax. You also have the option of

buying software from a software vendor. For more information on electronic filing and payment

options, visit the Department’s website.

You may voluntarily file and pay taxes electronically; however, if you pay $20,000 or more in sales and

use tax between July 1 and June 30 (the state fiscal year), you must use electronic funds transfer

(EFT) for the next calendar year to pay your taxes.

If you make tax payments using electronic funds transfer (EFT), you must initiate electronic payments

no later than 5:00 p.m., ET, on the business day before the 20th.

Florida Department of Revenue, Sales and Use Tax on Insect or Pest Exterminator Services, Page 2

Form Gt-800026 - Sales And Use Tax On Insect Or Pest Exterminator Services Page 2

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