{"id":3302,"date":"2019-02-10T12:44:24","date_gmt":"2019-02-10T12:44:24","guid":{"rendered":"http:\/\/genesissystem.com\/new\/?p=3302"},"modified":"2019-02-10T12:44:26","modified_gmt":"2019-02-10T12:44:26","slug":"communications-taxes","status":"publish","type":"post","link":"https:\/\/genesissystem.com\/new\/communications-taxes\/","title":{"rendered":"Communications Taxes"},"content":{"rendered":"\n

Florida Communications Services Tax<\/h3>\n\n\n\n

The Florida communications services tax includes state tax and \ngross receipts taxes. The total tax rate for the Florida \n\t\t\t\tcommunications services tax is 7.44%. The state tax rate is 4.92%. \nThe total rate for the gross receipts tax is 2.52%, comprised of a \n\t\t\t\t.15% rate and a 2.37% rate. (The gross receipts taxes on \ncommunications services is imposed under Chapter 203, Florida Statutes \n[F.S.], \n\t\t\t\tbut administered under Chapter 202, F.S.)<\/p>\n\n\n\n

Dealers may bill and collect the 4.92% state tax rate along with \nthe .15% gross receipts tax rate (a total of 5.07%) as \"state tax\" \n\t\t\t\tprovided the amounts are properly reflected on the tax return. (See \nsection \"Partial Exemption for some Residential Services\")<\/p>\n\n\n\n

The Florida communications services tax must be separately \nitemized on the customer billing. Dealers must add the Florida \n\t\t\t\tcommunications services tax to the price of\tthe communications \nservices sold. Dealers may not absorb or relieve the customer of all or \n\t\t\t\tany part of the Florida communications services tax.<\/p>\n\n\n\n
State Tax Rate<\/th><\/tr>
4.92%<\/td>State CST rate<\/td><\/tr>
+0.15%<\/td>Gross receipts additional tax rate<\/td><\/tr>
5.07%<\/strong><\/td>These rates may be combined and billed as \"state tax\"<\/strong><\/td><\/tr><\/tbody><\/table>\n\n\n\n
Florida CST Rate<\/th><\/tr>
5.07%<\/td>\"State tax\" rate<\/td><\/tr>
+2.37%<\/td>Gross receipts tax rate<\/td><\/tr>
7.44%<\/strong><\/td>\"State tax\" + the gross receipts tax = \"Florida CST\"<\/strong><\/td><\/tr><\/tbody><\/table>\n\n\n\n

Local Communications Services Tax<\/h3>\n\n\n\n
\"Excel<\/figure>\n\n\n\n

Each local taxing jurisdiction (municipality, charter county, or \nunincorporated county) has a specific local tax rate. A list of all \n\t\t\t\tthe current and past local jurisdictional rates \n\t\t\t\t<\/a> is available to download. For a list of current local rates only, see \n\t\t\t\tthe Jurisdiction Tax Rate Table<\/a>.<\/p>\n\n\n\n

The local communications services tax must be separately itemized\n on the customer billing. Dealers must add the local communications \n\t\t\t\tservices tax to the price of the communications services sold. \nDealers may not absorb or relieve the customer of all or any part of the\n \n\t\t\t\tlocal communications services tax.<\/p>\n\n\n\n
Local CST Rates<\/th><\/tr>
Various<\/td>Local CST Rates<\/a> \n\t\t\t\t\t(varies by jurisdiction)<\/td><\/tr><\/tbody><\/table>\n\n\n\n

Total Communications Services Tax<\/h3>\n\n\n\n

The total communications services tax rate is the state rate, gross receipts rates, and the local tax rate combined.<\/p>\n\n\n\n
Total CST Rate<\/th><\/tr>
4.92%<\/td>State CST rate<\/td><\/tr>
+0.15%<\/td>Gross receipts additional tax rate<\/td><\/tr>
+2.37%<\/td>Gross receipts tax rate<\/td><\/tr>
+Various<\/td>Local CST Rates<\/a> \n\t\t\t\t\t(varies by jurisdiction)<\/td><\/tr>
Total<\/strong><\/td>Total CST rate<\/strong><\/td><\/tr><\/tbody><\/table>\n\n\n\n

Direct-to-Home Satellite Rates<\/h3>\n\n\n\n

Direct-to-home satellite (DTHS) has tax rates different from \ncommunications services tax rates specified above. It is taxed at a \n\t\t\t\tstate rate of 9.07% plus 2.37% gross receipts tax, for a total rate \nof 11.44%. Local tax does not apply to this service.<\/p>\n\n\n\n

Florida communications services tax that applies to \ndirect-to-home satellite service must be separately itemized on the \ncustomer \n\t\t\t\tbill. Dealers must add the communications services tax to the price \nof the communications services sold. Dealers may not absorb or \n\t\t\t\trelieve the customer of all or any part of the communications \nservices tax.<\/p>\n\n\n\n
Total Direct-to-Home Satellite Rate<\/th><\/tr>
9.07%<\/td>DTHS state CST rate<\/td><\/tr>
+2.37%<\/td>Gross receipts tax rate<\/td><\/tr>
11.44%<\/strong><\/td>Total DTHS CST rate<\/strong><\/td><\/tr><\/tbody><\/table>\n\n\n\n

Examples of how tax rates apply to services:<\/p>\n\n\n\n