Telecommunications Tax

Tax Rate:(as of 11/30/2018)

The Florida communications services tax (CST) includes state tax and gross receipts tax.  The total tax rate for the Florida communications services tax is 7.44%.  The state tax rate is 4.92%.  The total tax rate for the gross receipts portion is 2.52%, comprised of a 0.15% and a 2.37% rate.  See Communication Services Tax Rates for additional information on how the rate is calculated.

What Communications Services are Subject to Tax?

Examples of communications services subject to tax include, but are not limited to:

  • Local, long distance, and toll telephone, including those made at a hotel or motel
  • Voice-over-Internet Protocol (VolP) telephone
  • Private line services
  • Cable and satellite television
  • Video service (e.g., television programming or streaming), whether provided by cable, telephone, or other communications services providers
  • Music streaming service
  • Mobile communications
  • Pager and beeper
  • Telex, telegram, and teletype
  • Facsimiles (fax), when not provided in the course of professional or advertising services

Resources

Communication Services Tax Rates

Sales and Use Tax

Contacts

Auxiliary Accounting: (352) 294-7236

Tax Services: (352) 294-7266

Directive Statement

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