Florida Sales Tax on Digital Products

Florida sales tax on digital products and services: Digital Products Subject to Tax: Electronically Delivered Software: Software downloaded or accessed electronically. Digital Books: E-books, audiobooks, and similar publications. Digital Magazines/Newspapers: Electronic subscriptions and downloads. Digital Music/Video: Downloaded or streaming content when sold (not subscription-based). Taxable Digital Services: Website Design: Creating or modifying websites for customers. Data Processing: Electronic data processing services. Information Services: Research and information retrieval services. Non-Taxable Digital Services: Software as a Service (SaaS): Generally not taxable if truly service-based. Cloud Storage: Storage services typically not taxable. Communication Services: Email, messaging services generally exempt. Key Distinctions: Sale vs. License: Sale of digital products is taxable; licensing may not be. Location Rules: Tax based on customer's Florida address. Business vs. Consumer: Same rules apply to both B2B and B2C sales. Compliance Requirements: Registration: Must register for sales tax permit if selling taxable digital products. Collection: Collect 6% state rate plus applicable local taxes. Filing: Monthly, quarterly, or annually based on tax liability. Recent Changes: Florida continues expanding digital taxation. Monitor legislative updates for new requirements.