Sales Tax

Sales & Use Tax

Installation of Flooring Products, e.g., Carpet, Tile, etc.

  • Not taxable if done in a permanent structure (e.g. a house, hotel, office building).
  • Tax if we do not provide the installation, i.e., we simply hand over the goods.
  • Tax if we do not attach the carpet or pad with glue, nails, etc. to the floor
  • Tax if done in a mobile home without a RP sticker from the Property Appraiser, a boat, vehicle, or airplane.

Repairs on Carpet, Pad, Tile, Stone, Wood, V.C.T., Sheet Vinyl, etc.

  • Not taxable if done in a permanent structure (e.g. a house, hotel, office building).
  • Tax materials if separately listed or listed without installation.
  • Tax if done in a mobile home without a RP sticker from the Property Appraiser, a boat, vehicle, or airplane.

Carpet, Rug & Furniture Cleaning

  • Not taxable.

Grout and Tile Cleaning & V.C.T. Cleaning & Floor Waxing

  • Not taxable if done at a residence (e.g. house, apartment, condo, duplex, triplex, cooperative, nursing home, and the common areas (halls, lobbies, clubhouses, etc) where someone lives).
  • Tax if we clean a nonresidential unit (e.g. hotels, banks, office buildings).
  • Tax if we clean a house, apartment, condo, duplex, triplex, cooperative, nursing home with its common areas that are rented out by the day or week to transients.
  • Documentation required on invoice:
    1. Customer name
    2. Date of service
    3. Address & unit number of site
    4. Type of service (e.g., V.C.T waxing of hall)
    5. Whether residential (no tax) or nonresidential (tax) or both (tax all or part)
    6. Price of residential and nonresidential work listed separately if the unit is both

Rug Repairs, Improvements, and Fabrications

  • Tax if we reinforce the backing, add binding or fringe, treat with Teflon or Scotchgard, use any glue or thread (no matter how little).
  • Tax the total if mixed with cleaning the rug and not listed with separate prices.

Additional Products

  • Tax products that are considered sold over-the-counter: e.g.,

    Spot Out

    (16 oz.), Un-Duz-It (8 oz. Sets), Carpet Rakes, Underlayment, etc. unless shipped out of state.

Rental of Property

  • Tax the rental of our property, e.g., blowers, dehumidifiers, etc..

Delivery of Property

  • Tax the delivery of property if the price is lumped together with other taxable services or taxable goods.
  • Tax the delivery of property if we require the customer to accept our shipping service which is unlikely.
  • Not taxable when separated out and the customer has the choice of an alternative.
  • Direct Link: 12A-1.045
    "(4)(a) The charge for transportation services is not subject to tax when both of the following conditions have been met:
    1. The charge is separately stated on an invoice or bill of sale; and
    2. The charge can be avoided by a decision or action solely on the part of the purchaser. (See subsection (5) for shipping of tangible personal property F.O.B. origin.)"

Storage of Property

  • Tax the storage of property, e.g., rolls of carpet, packaged rugs.

Note:

If part of our charge is taxable and part is NOT taxable, then list the work & charges separately or put them on two separate invoices.

Relevent Florida Administrative Code

12A-1.006 Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property.

12A-1.0091 Cleaning Services.

12A-1.0161 Sales and Use Tax on Services; Sale for Resale.

12A-1.045 Transportation Charges.

12A-1.051 Sales to or by Contractors Who Repair, Alter, Improve and Construct Real Property.