Form Gt-800011 - Communications Services Tax
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5GT-800011
Communications Services Tax
R.12/17
Communications services tax is comprised of two parts: the Florida communications services
tax and the local communications services tax.
What is Taxable?
Communications services include telecommunications, video, direct-to-home satellite, and
related services. This definition includes voice, data, audio, video, or any other information
or signals transmitted by any medium.
Examples of services subject to the tax include, but are not limited to:
Local, long distance, and toll telephone
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Voice over Internet Protocol (VoIP) telephone
Video services (for example, television programming) whether provided by a cable,
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telephone, or other communications services provider
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Video streaming
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Direct-to-home satellite
Mobile communications
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Private line services
Pager and beeper
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Telephone charges made at a hotel or motel
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Facsimiles (fax), when not provided in the course of professional or advertising service
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Telex, telegram, and teletype
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Tax Rates
Florida Portion
The Florida portion of the tax includes both state and gross receipts tax. (The gross receipts tax
on communications services is imposed under Chapter 203, Florida Statutes [F.S.], but
administered under Chapter 202, F.S.). The total tax rate for the Florida portion is 7.44 percent.
The rate for the state tax is 4.92 percent. The total rate for the gross receipts tax is 2.52 percent,
which is composed of .15 percent and 2.37 percent.
Dealers may bill and collect the 4.92 percent state tax rate along with the .15 percent gross
receipts tax rate (a total of 5.07 percent) provided the amounts are properly reflected on the tax
return.
Local Portion
Each local taxing jurisdiction (municipality, charter county, or unincorporated county) has a
specific local tax rate. To verify current local tax rates, visit the Department of Revenue’s
(Department) website at . A list of all the current and past local
jurisdictional rates is on our website. For a list of current local rates only, download the
Jurisdiction Rate Table.
Direct-to-home satellite service is taxed at the state rate of 9.07 percent plus 2.37 percent
gross receipts tax for a total of 11.44 percent. Local tax does not apply to these services.
Florida Department of Revenue, Communications Services Tax, Page 1
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