- Florida Department of Revenue released TIP No. 24A01-14 on taxability of holiday decorations
- Charges for design, installation, removal, and storage of decorations are taxable if tangible items are provided
- Companies must charge sales tax if tangible items like clips, adhesives, etc. are provided with services
- Companies not providing tangible items do not have to charge sales tax but must keep detailed records
- Charges for storage of decorations are taxable if customer has unlimited access
- Exemption for purchases made solely for leasing tangible items
- Companies purchasing for dual usage must pay sales tax at purchase and collect when leasing
- Important to evaluate taxability of services and tangible goods in each state
- Review state laws, regulations, and taxpayer information for guidance
- Detailed information available on Florida Department of Revenue website
Source: salestaxinstitute.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
