The following transactions are exempt from communications services tax:
- Sales of communications services provided to the federal government, its agencies or instrumentalities, or any entity exempt from state tax by federal law
- Sales of communications services to the State of Florida, or any county, municipality, or political subdivision of the State of Florida, when payment is made directly to the dealer by the governmental entity
- Sales of communications services to religious institutions, educational institutions, and homes for the aged as defined in section 202.125, Florida Statutes
- Sales for resale that comply with the provision of Rule 12A-19.060, Florida Administrative Code
- A
partial exemption is granted for sales of communications services to a residential household. Sales that qualify for the partial exemption are exempt from the 4.92% state tax and the 0.15% gross receipts tax. The sales remain subject to the 2.37% gross receipts tax and local communications services tax. The partial exemption does not apply to sales to any residence that constitutes all or part of a transient public lodging establishment or sales of video services (e.g., cable television services, video streaming services, music services), direct-to-home satellite services, or mobile communications services.
To learn more about Florida communications services tax, visit the Department’s
Florida Communications Services Tax webpage.
References: Sections 202.125 and 202.16(2)(a), Florida Statutes