Florida – Taxability of Security Services Provided by Off-Duty Officers

SALT Report 1693 РThe Florida Department of Revenue issued guidance regarding the taxability of security services. Generally, sales and use tax is imposed on all charges for burglar protection, detective and protection services.  However, Florida provides an exclusion from sales tax for law enforcement officers when they provide law enforcement and public safety services.

To qualify for the exclusion the following conditions must be met by the officer and the authorizing law enforcement agency:

  • The officer performs approved duties as determined by his or her local law enforcement agency,
  • The officer is subject to the direct and immediate command of his or her agency,
  • The officer is in uniform, which could include plain clothes, as authorized by his or her agency, and
  • The officer performs the approved duties in an area in which the officer has arrest jurisdiction
If these conditions are met, the duties will not be deemed a taxable service even if they are characterized as “extra duty,” “off-duty,” or “secondary employment.”

In some cases, the law enforcement officer may be asked to use agency-issued equipment such as a patrol car, gun, or uniform while performing an approved service: These will not be considered taxable rentals, since there is no transfer of possession or control of the equipment to the hiring party.

For Further Information:

Florida Department of Revenue – Tax Information Publication No. 12A01-13


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