Florida Telecom/Gross Receipts Tax

What is the name of your state? Florida


Does Florida impose a Telecom or Gross Receipts tax? If so, how much?

On telecom companies you mean?

You betcha, they call it a Communications services tax. Both the state and the local governments. It applies to all kinds of companies:

* Local, long distance, and toll telephone.
* Cable television
* Direct-to-home satellite
* Mobile communications, including detailed billing charges
* Private line services
* Pager and beeper
* Telephone charges made by a hotel or motel
* Facsimiles (FAX), when not provided in the course of professional or advertising service
* Telex, telegram, and teletype


Notably absent are ISP's.

Thanks, do you happen to know Florida's method of determining the sourcing of receipts from (1) services in general and (2) data processing services? If not, do you where I can research that?