See [Link: dor.myflorida.com]. It contains this:


The list following that will not copy and paste into this site or into Word! So you'll have to go look yourself.

I'd be on the phone with the Florida agency, not asking a bunch of bozos like us, because the pdf lists things that are completely not taxable here, for instance, in California. Here, all physical items are taxable, prepared foods, and some other things that were on the edge (for instance, years ago we learned we should have collected sales tax on tape recordings we made when the audio was mixed down, the tapes erased, and the tapes returned to us; we had to pay sales tax on the tapes though title never passed to our customers.) I don't know of any circumstance in which labor is taxable via sales tax, but the Florida document clearly implies that it is.

It's not best to collect and pay the state. If you are audited and you have collected tax for a category for which there is no tax, you may be forced to pay back the tax to the clients, but good luck getting the state to reimburse it to you. And of course the clients may separately sue for reimbursement if they read their invoices and realize you've made a mistake. (When I say "sue" here, I mean attempt to recover, not necessarily go to court.)


Who Must Register to Collect Tax?
Before you open a business in Florida, you must find out if your business activity, product use, or
consumption will be subject to Florida sales tax. Some government agencies require you to register
with the Department of Revenue before they will issue a license.
Here are some activities that require the collection of sales tax or the payment of use tax: