Florida sales tax is imposed on the total sales price of taxable tangible personal property. "Sales price" is defined as the total amount paid for tangible personal property, including any services that are a part of the sale. Delivery services are typically sold in conjunction with the sale of tangible personal property. Charges for delivery services are generally subject to tax when imposed with the sale of a taxable item.
Delivery charges are
not subject to tax when the charge is separately stated on an invoice or bill of sale
and the charge can be avoided by a decision or action solely on the part of the purchaser (e.g., the purchaser has the option of picking the item up or arranging for third-party transportation services on its own).
To learn more about Florida sales and use tax, visit the Department’s
Florida Sales and Use Tax webpage.
Reference: 12A-1.045, Florida Administrative Code