Florida's Communications Services Tax

Communications services tax applies to telecommunications, cable, direct-to-home satellite, and related services. The tax is comprised of two parts: the Florida communications services tax and the local communications services tax.

Learn more:

• What is communications services tax?
• What is taxable?
• What is exempt?
• Some residential services receive a partial exemption
• Who must register to collect tax?
• What is the tax rate?
• When is tax due?
• Collection allowances
• Address database
• Certification of databases
• Annual resale certificate
• Informing the customer
• Use tax
• Reference material