Sales Tax State Activity Update - July 2005

Florida Excludes Internet Access from "Sales Price"

For purposes of sales and use tax, the term "sales price" has been amended to exclude charges for Internet access services that are not itemized on the customer's bill.

However, these records should be identifiable from the selling dealer's books and records that are kept in the regular course of business. The charges should reflect the dealer's entire service area, including areas outside the state.

When the dealer has made an allocation of the sales price, the books and records that may be required include, but are not limited to:

• General ledgers
• Price lists
• Cost records
• Customer billings
• Billing system reports
• Tariffs
• Other regulatory filings and the rules of regulatory authorities

The department may require some of these records in electronic format.

---

Subscribe to CyberTax News and receive the latest indirect tax news, including rate changes, rule updates, compliance issues, and more, delivered directly to your email.

Email Address