The Florida Department of Revenue issued a Technical Assistance Advisement concluding that an internet-based streaming video subscription service is subject to Florida’s communication services tax. The Taxpayer maintains a website where viewers can watch live or on-demand video of individuals (or, “Broadcasters”) playing video games, music or e-sports events. Among other things, the website provides
communications service tax
Florida Seeks to Expand Communications Services Tax Base, Streamline Local Application
By Jonathan Feldman on
Posted in Digital Economy
S.B. 1174, a bill seeking to simplify and reform the Florida communications services tax, has advanced in committee. The bill would expand the definition of taxable “video services” to expressly include streaming services where access to content expires at a specific time or on the occurrence of a condition subsequent. Per the legislative analysis…
Florida Renews Its Membership: Florida DOR Finds Certain Online Membership Benefits Not Subject to Tax
Posted on
By Hanish Patel and Marc Simonetti
The Florida Department of Revenue (DOR) determined that the sale of certain online membership benefits—early, exclusive access to products and deals and unlimited cloud data storage—were not subject to Florida sales tax or the Communications Service Tax (CST). However, the DOR added that the taxpayer’s purchase of reorder button…