[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302608-105":53,"doc-detail-302608-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","communications-services-tax-taxable-exempt-rates-and-registration","Communications Services Tax - Taxable, Exempt, Rates, and Registration","","Communications Services Tax guidance explains how Florida communications services tax is split into Florida state and local portions, and outlines what services are taxable, including telecommunications, voice, data, audio/video, streaming, satellite, mobile communications, and related charges. It details state and gross receipts tax rates, local jurisdiction rate variation, and rate treatment for direct-to-home satellite. It also lists exempt transactions and documents, covers partial residential exemptions, and instructs dealers to itemize taxes and register as communications services dealers.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/communications-services-tax-taxable-exempt-rates-and-registration/302608/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/communications-services-tax-taxable-exempt-rates-and-registration/302608.png","ImageObject",442,249,{"name":88,"@type":89},"Lute","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-28","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Which communications services are taxable under Florida communications services tax?","Question",{"text":108,"@type":109},"Taxable communications services include telecommunications, video, direct-to-home satellite, and related services transmitting voice, data, audio, video, or other information signals. Examples include toll telephone, VoIP, video services, video streaming, mobile communications, pager/beeper, hotel/motel telephone charges, fax, and telex/telegram/teletype.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How are Florida state and local communications services tax rates determined?",{"text":113,"@type":109},"The Florida communications services tax includes a state portion and a local portion. The state total rate is 7.44% split into 4.92% state tax and 2.52% gross receipts tax (0.15% additional gross receipts plus 2.37%). Local jurisdictions have their own specific local tax rate, which is added where applicable.",{"name":115,"@type":106,"acceptedAnswer":116},"What transactions and services are exempt, and what documentation may be required?",{"text":117,"@type":109},"Dealers should not collect taxes on exempt sales, including sales for resale, sales or purchases of internet access, sales to federal/state/local governments, and qualifying sales to religious or educational organizations and certain homes for the aged with 501(c)(3) status. Documentation requirements include written evidence per Florida Administrative Code rules for exempt entities and a copy of the Florida Annual Resale Certificate (or equivalent transaction/vendor authorization details) for resale.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302608,1790564102,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},137454149569,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","GT-800011  \nR. 08/22  \nCommunications Services Tax  \nCommunications services tax is composed of two parts: the Florida communications services tax and the local communications services tax.  \nWhat is Taxable?  \nCommunications services include telecommunications, video, direct-to-home satellite, and related services. This definition includes voice, data, audio, video, or any other information or signals transmitted by any medium.  \nExamples of services subject to the tax include, but are not limited to:  \n• Local, long distance, and toll telephone  \n• Voice over Internet Protocol (VoIP) telephone  \n• Video services (for example, television programming), whether provided by a cable, telephone, or other communications services provider  \n• Video streaming  \n• Direct-to-home satellite  \n• Mobile communications  \n• Private line services  \n• Pager and beeper  \n• Telephone charges made at a hotel or motel  \n• Facsimiles (fax), when not provided in the course of professional or advertising service  \n• Telex, telegram, and teletype  \nTax Rates  \nState (Florida) Portion  \nThe Florida communications services tax includes state tax and gross receipts taxes. The total tax rate for the Florida communications services tax is 7.44% . The state tax rate is 4.92% . The total rate for the gross receipts tax is 2.52%, comprised of a 0. 15% additional gross receipts rate and a 2.37% rate. (The gross receipts taxes on communications services is imposed under Chapter 203, Florida Statutes [F.S.], but administered under Chapter 202, F.S.)  \nDealers may bill and collect the 4.92% state tax rate along with the 0. 15% gross receipts tax rate (a total of 5.07%) as \"state tax\" provided the amounts are properly reflected on the tax return. See the section \"Partial Exemption for some Residential Services\" on Page 2 of this brochure for more information.  \nLocal Portion  \nEach local taxing jurisdiction (municipality, charter county, or unincorporated county) has a specific local tax rate. To verify current or historical local tax rates, visit the Department of Revenue’s website at [floridarevenue.com/taxes/rates](floridarevenue.com/taxes/rates. Select)[.](floridarevenue.com/taxes/rates. Select)[ Select](floridarevenue.com/taxes/rates. Select) the Communications Services Tax Rates tab and you will find“Historical, Current and Upcoming Local Rates” or a list of current local rates only, “Communications Services Tax Rate Table.”  \nDirect-to-home satellite service is taxed at the state rate of 9.07% plus 2.37% gross receipts tax for a total of 11.44% . Local tax does not apply to these services.  \nWhat is Exempt?  \nDealers should not collect taxes on exempt sales of communications services. Exempt transactions include:  \n• Sales for resale  \n• Sales or purchases of internet access  \n• Sales to federal agencies, the state, any county or municipality, or other political subdivision  \n• Sales to religious and educational organizations with 501(c)(3), Internal Revenue Code (I. R.C.) status  \n• Sales to homes for the aged with 501(c)(3), I. R.C. status and that meet certain provisions  \nExamples of documentation needed:  \n\n| Customer | Documentation Needed |\n| --- | --- |\n| Government | Written evidence, per Rule 12A-19.042, Florida Administrative Code ([available at](available at flrules.org)[ flrules.org](available at flrules.org)) |\n| Religious and educational organizations, and homes for the aged with 501(c)(3), I. R.C. status | Written evidence, per Rule 12A-19.043, Florida Administrative Code ([available at](available at flrules.org)[ flrules.org](available at flrules.org)) |\n| Resale | A copy of the customer’sFlorida Annual\u003Cbr>Resale Certificate for Communications Services Tax, or a telephone or online transaction or\u003Cbr>vendor authorization number. See the “Annual Resale Certificate” section on Page 4 of this brochure for more information. |\n\nPartial Exemption for Some Residential Services  \nCommunications services sold to a residential household are exempt fr","cbCaiuQr0otAVrRv","https://ap.wps.com/l/cbCaiuQr0otAVrRv","pdf",198784,"English","# What is Taxable?\n## Communications Services Included\n# Tax Rates\n## State (Florida) Portion\n## Local Portion\n## Direct-to-home Satellite\n# What is Exempt?\n## Exempt Transactions and Documentation\n# Partial Exemption for Some Residential Services\n# Informing the Customer\n# Who Must Register to Collect Tax?","[{\"question\":\"Which communications services are taxable under Florida communications services tax?\",\"answer\":\"Taxable communications services include telecommunications, video, direct-to-home satellite, and related services transmitting voice, data, audio, video, or other information signals. Examples include toll telephone, VoIP, video services, video streaming, mobile communications, pager/beeper, hotel/motel telephone charges, fax, and telex/telegram/teletype.\"},{\"question\":\"How are Florida state and local communications services tax rates determined?\",\"answer\":\"The Florida communications services tax includes a state portion and a local portion. The state total rate is 7.44% split into 4.92% state tax and 2.52% gross receipts tax (0.15% additional gross receipts plus 2.37%). Local jurisdictions have their own specific local tax rate, which is added where applicable.\"},{\"question\":\"What transactions and services are exempt, and what documentation may be required?\",\"answer\":\"Dealers should not collect taxes on exempt sales, including sales for resale, sales or purchases of internet access, sales to federal/state/local governments, and qualifying sales to religious or educational organizations and certain homes for the aged with 501(c)(3) status. Documentation requirements include written evidence per Florida Administrative Code rules for exempt entities and a copy of the Florida Annual Resale Certificate (or equivalent transaction/vendor authorization details) for resale.\"}]","Communications Services Tax - Taxable, Exempt, Rates, and Registration | PDF",1789794508]