Form Gt-800011 - Communications Services Tax (Page 2 of 5) in pdf

What is Exempt?

Dealers should not collect taxes on exempt sales of communications services.

Exempt transactions include:

Sales for resale

•

Sales or purchases of Internet access

•

Sales to Federal agencies, the state, any county or municipality, or other political

•

subdivision

Sales to religious and educational organizations with 501(c)(3), I.R.C. status

•

Sales to homes for the aged with 501(c)(3), I.R.C. status and that meet certain provisions

•

Examples of documentation needed:

Customer

Documentation Needed

Government

Written evidence, per Rule 12A-19.042,

Florida Administrative Code

Written evidence, per Rule 12A-19.043,

Religious and educational organizations, and

Florida Administrative Code

homes for the aged with 501(c)(3), I.R.C.

status

Resale

A copy of the customer’s Florida Annual

Resale Certificate for Communications

Services Tax, or a telephone or online

transaction or vendor authorization number.

See the “Annual Resale Certificate” section

for more information.

Partial Exemption for Some Residential Services

Communications services sold to a residential household are exempt from the 4.92 percent

state tax and the .15 percent gross receipts tax. Residential service is subject to the 2.37

percent gross receipts tax and local tax. This partial exemption does not apply to the sale of

mobile communications service, video service, direct-to-home satellite service, or any

residence that constitutes all or part of a transient public lodging establishment as defined in

Chapter 509, F.S.

Examples of how tax rates apply to services:

Local, long distance, VoIP, and toll telephone service is taxed at the total Florida rate of

7.44 percent, plus the applicable local tax rate. The 7.44 percent portion is composed of the

state rate of 4.92 percent and total gross receipts tax rate of 2.52 percent (.15 percent plus

2.37 percent). However, some services sold to a residential household are exempt from the

4.92 percent state tax and .15 percent gross receipts tax. (See section “Partial Exemption for

Some Residential Services.”)

Mobile communications and video services are taxed at the total Florida rate of 7.44

percent, plus applicable local tax rate. There is no residential exemption.

Telephone charges made at a hotel or motel and fax services are taxed at the total Florida

rate of percent, plus applicable local tax rate. There is no residential exemption.

Direct-to-home satellite is taxed at a state rate of 9.07 percent plus 2.37 percent gross

receipts tax for a total of 11.44 percent. There is no local tax and no residential exemption.

Florida Department of Revenue, Communications Services Tax, Page 2

Form Gt-800011 - Communications Services Tax Page 2

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