Form Gt-800018 - Sales And Use Tax On Detective, Burglar Protection, And Other Protection Services
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3GT-800018
Sales and Use Tax on
R. 12/17
Detective, Burglar Protection, and
other Protection Services
General information you should know as a provider
of these services.
What Services are Taxable?
Detective, burglar protection, and other protection services defined under North American Industry
Classification System (NAICS) National Numbers 561611, 561612, 561613, and 561621 are taxable.
These are examples of services that are subject to sales tax and the applicable discretionary sales
surtax:
•
Armored car services
•
Bodyguard (personal protection) services
•
Burglar alarm monitoring and maintenance
•
Detective agency services
•
Fingerprinting services
•
Fire alarm monitoring and maintenance
•
Guard dogs, detection dogs, and other dogs for protection or investigative services (not
including training), with or without a handler
•
Guard, patrol, and parking or other facility services
•
Investigation services (except credit)
•
Lie detection or polygraph services
•
Missing person tracing services
•
Passenger screening services
•
Skip tracing services
What Services are Not Taxable?
These are examples of services that are not taxable:
•
Investigative services performed within Florida but used outside this state by the purchaser; or
investigative services performed when the purchaser’s primary benefit of the services is
outside Florida.
•
Investigative or security services provided directly to a government entity that is exempt from
sales and use tax under section 212.08(6), Florida Statutes, if payment is made directly by the
government entity.
•
Sales of services to nonprofit organizations that hold a current Florida Consumer’s Certificate
of Exemption (Form DR-14). The seller must have a copy of the purchaser’s Consumer’s
Certificate of Exemption or a transaction authorization number issued by the Department.
Florida Department of Revenue,
Sales and Use Tax on Detective, Burglar Protection, and other Protection Services, Page 1
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