Florida DOR Distinguishes Taxable Parking Lots from Nontaxable Street-Side Parking

NEWS & INSIGHTS Florida DOR Distinguishes Taxable Parking Lots from Nontaxable Street-Side Parking In a recent Technical Assistance Advisement, the Florida Department of Revenue clarified when parking fees charged by a municipality are subject to sales tax—drawing a sharp line between street-side parking and parking in lots or garages. Overview of the Parking Sales Tax […]

Florida DOR Confirms Dumpster Delivery and Pickup Services Are Not Subject to Sales Tax

NEWS & INSIGHTS Florida DOR Confirms Dumpster Delivery and Pickup Services Are Not Subject to Sales Tax The Florida Department of Revenue clarified that dumpster delivery and pickup services constitute nontaxable waste disposal services rather than taxable rentals of tangible personal property. The Florida Department of Revenue (the “Department”) recently issued a Technical Assistance Advisement […]

Florida DOR Rules Sublet Labor Charges Are Taxable in Auto Body Repairs

NEWS & INSIGHTS Florida DOR Rules Sublet Labor Charges Are Taxable in Auto Body Repairs In a recent Technical Assistance Advisement, the Florida Department of Revenue clarified that labor-only sublet charges are subject to sales tax when included in a motor vehicle repair invoice that also includes taxable parts. The Florida Department of Revenue (the […]

Florida’s Home Away From Home Tax Credit: Allocation, Compliance, and Planning Considerations for 2026

NEWS & INSIGHTS Florida’s Home Away From Home Tax Credit: Allocation, Compliance, and Planning Considerations for 2026 Florida has introduced a new multi-tax credit program supporting charitable housing for families of critically ill children. With applications opening January 2, 2026, taxpayers should understand allocation mechanics, eligible taxes, and planning considerations. Overview of the Home Away […]