- Florida Department of Revenue issued Tax Information Publication TIP No. 24A01-14 regarding taxability of holiday decorations
- Sale and rental of decorations and lighting (not permanent) are subject to Florida sales tax
- Services such as design, installation, removal, or storage related to decorations are also subject to sales tax
- Charges for installing or removing customer-owned decorations are not taxed if no tangible personal property is provided
- If tangible personal property is provided with the service, the total amount charged is subject to sales tax
- Publication provides examples of installation, removal, and storage services for decorations and lighting
- Service providers should review the Publication for proper sales tax treatment
- Full Publication can be accessed on the Florida Department of Revenue webpage
Source: hbkcpa.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.
