Florida – Department Retracts Communication Services Guidance

SALT Report 2797 – The Florida Department of Revenue issued a notice to inform taxpayers that they have retracted guidance regarding the taxability of communication services because the guidance could be construed as an un-promulgated rule.

Tax Information Publication #12ADM-02 discussed prepaid communications services and clarified the application of sales and use tax and communications services tax to sales of prepaid plans and services.

Taxpayers who make retail sales of communications services are being advised to contact their tax advisors or the Department to determine whether they have made sales of “prepaid calling arrangements” that may be affected by this notice.

For Further Information

Florida Department of Revenue – Tax Information Publication #12ADM-02, Retracted July 29, 2013