TAX GATEWAY

Florida

Florida Electronic Commerce Taxation

Statutes

Florida Statute Chapter 203 Part II Interstate and International Telecommunications Services.
Florida Statute Chapter 203.012 definitions.
Florida Statute Chapter 212.05 sales of goods purchased over the Internet.

Administrative

Florida Administrative Code § 12A-1.032(4) Internet service providers, nexus, software taxability.
Florida Administrative Code § 12A-1.062 Internet service providers, nexus, software taxability.
Technical Assistance Advisement 95A-025 Internet Services.
Technical Assistance Advisement 95A-025R amendment to 95A-025, Internet Service.
Technical Assistance Advisement 95A-044 Internet Services.
Technical Assistance Advisement 98A-096 Computer Information Services.

Cases

Attorney's Title Insurance Fund v. Department of Revenue, No. 91-1832 (Fla. 2d Cir. Ct. 1992).
Department of Revenue v. Quotron Systems, 615 So. 2d 774 (Fla. 3d DCA 1993) (per curiam) (the Third District Court of Appeal affirmed the trial court's holding that the transmission of electronic images to video display screens does not constitute a sale of tangible personal property and is therefore not subject to sales tax).
Henley Holdings v. Department of Revenue, No. 89-4381 (Fla. 2d Cir. Ct. 1991), aff'd per curiam, 599 So.2d 1282 (Fla. 1st DCA 1992).

Commentaries

Fuchs, L.H., Telecommunications Taxes in Florida, Draft Paper presented at the Conference on Taxation of Telecommunications and Electronic Commerce, at 5-6 (Nov. 11-12, 1996).
Florida Governor Vetoes $60 Million in Tax Breaks, 10 State Tax Notes 1651 (June 3, 1996).
Task force nixes cyber-tax, South Florida Business Journal (February 10, 1997).
Florida Net Tax Study Applauded, C-Net News.com (January 28, 1997).
Florida high-tech tax war heats up, C-Net News.com (May 31, 1996).
Huge protest greets Florida Net tax, C-Net News.com (April 12, 1996).
Florida Lawmakers Move to Stop Taxes on Computer Services, Newsbytes (February 12, 1996).
Vertex Inc. - Florida

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