Florida Communications Services Tax
The Florida communications services tax includes state tax and gross receipts taxes. The total tax rate for the Florida communications services tax is 7.44%. The state tax rate is 4.92%. The total rate for the gross receipts tax is 2.52%, comprised of a .15% rate and a 2.37% rate. (The gross receipts taxes on communications services is imposed under Chapter 203, Florida Statutes [F.S.], but administered under Chapter 202, F.S.)
Dealers may bill and collect the 4.92% state tax rate along with the .15% gross receipts tax rate (a total of 5.07%) as "state tax" provided the amounts are properly reflected on the tax return. (See section "Partial Exemption for some Residential Services")
The Florida communications services tax must be separately itemized on the customer billing. Dealers must add the Florida communications services tax to the price of the communications services sold. Dealers may not absorb or relieve the customer of all or any part of the Florida communications services tax.
| State Tax Rate | |
|---|---|
| 4.92% | State CST rate |
| +0.15% | Gross receipts additional tax rate |
| 5.07% | These rates may be combined and billed as "state tax" |
| Florida CST Rate | |
|---|---|
| 5.07% | "State tax" rate |
| +2.37% | Gross receipts tax rate |
| 7.44% | "State tax" + the gross receipts tax = "Florida CST" |
Local Communications Services Tax
Each local taxing jurisdiction (municipality, charter county, or unincorporated county) has a specific local tax rate. A list of all the current and past local jurisdictional rates is available to download. For a list of current local rates only, see the Jurisdiction Tax Rate Table.
The local communications services tax must be separately itemized on the customer billing. Dealers must add the local communications services tax to the price of the communications services sold. Dealers may not absorb or relieve the customer of all or any part of the local communications services tax.
| Local CST Rates | |
|---|---|
| Various | Local CST Rates (varies by jurisdiction) |
Total Communications Services Tax
The total communications services tax rate is the state rate, gross receipts rates, and the local tax rate combined.
| Total CST Rate | |
|---|---|
| 4.92% | State CST rate |
| +0.15% | Gross receipts additional tax rate |
| +2.37% | Gross receipts tax rate |
| +Various | Local CST Rates (varies by jurisdiction) |
| Total | Total CST rate |
Direct-to-Home Satellite Rates
Direct-to-home satellite (DTHS) has tax rates different from communications services tax rates specified above. It is taxed at a state rate of 9.07% plus 2.37% gross receipts tax, for a total rate of 11.44%. Local tax does not apply to this service.
Florida communications services tax that applies to direct-to-home satellite service must be separately itemized on the customer bill. Dealers must add the communications services tax to the price of the communications services sold. Dealers may not absorb or relieve the customer of all or any part of the communications services tax.
| Total Direct-to-Home Satellite Rate | |
|---|---|
| 9.07% | DTHS state CST rate |
| +2.37% | Gross receipts tax rate |
| 11.44% | Total DTHS CST rate |
Examples of how tax rates apply to services:
- Local, long distance, VoIP, and toll telephone services are taxed at the total Florida rate of 7.44%, plus applicable local tax rate. The 7.44% portion is comprised of the state rate of 4.92% plus the total gross receipts tax rate of 2.52% (.15% plus 2.37%). However, some services sold to a residential household are exempt from the 4.92% state tax and .15% gross receipts tax.
- Mobile communications and video services are taxed at the total Florida rate of 7.44%, 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 7.44%, plus applicable local tax rate. There is no residential exemption.
- Direct-to-home satellite service is taxed at a state rate of 9.07% plus 2.37% gross receipts tax for a total of 11.44%. There is no local tax and no residential exemption.
For More Information Visit: http://floridarevenue.com/taxes/taxesfees/Pages/cst.aspx
