NEWS & INSIGHTS
Florida Communications Services Tax Update: Local CST Rate Changes Effective January 1, 2026
Florida has updated local Communications Services Tax rates effective January 1, 2026, due to changes in county discretionary sales surtaxes. The new rates apply based on billing date and remain in effect until further notice.
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Florida Communications Services Tax Update: Local CST Rate Changes Effective January 1, 2026
Overview of CST Rate Changes
The Florida Department of Revenue has issued guidance announcing changes to local Communications Services Tax (CST) rates effective January 1, 2026. These changes are the result of adjustments to county discretionary sales surtaxes and affect numerous jurisdictions across the state.
The updated rates were published in Tax Information Publication (TIP) 25A19-02 and apply to all taxable communications services billed on or after January 1, 2026, regardless of when the service is rendered or the transaction occurs.
What Is the Communications Services Tax?
Florida’s Communications Services Tax applies to charges for communications services, including telecommunications, video services, and certain ancillary services. The tax is composed of two parts:
- A state CST rate imposed under chapter 202, Florida Statutes
• A local CST rate that incorporates the jurisdiction’s adopted CST rate plus any applicable discretionary sales surtax
Together, these components determine the total CST rate applicable to a customer based on the service address.
Effective Date and Application
The revised CST rates are effective for all bills issued on or after January 1, 2026. The date of service performance or the transaction date does not control the applicable rate.
Once effective, the new rates remain in force until further notice by the Florida Department of Revenue.
Reason for Local CST Rate Changes
The local CST rate changes stem from adjustments to county discretionary sales surtaxes. Under section 202.19(2), Florida Statutes, only rate decreases are permitted prior to January 1, 2031.
As counties modify or expire discretionary surtaxes, the corresponding CST rates must be adjusted to reflect those changes.
Affected Jurisdictions
The Department has identified numerous jurisdictions with revised CST rates effective January 2026, including multiple locations in Martin County and Palm Beach County.
Examples include:
- Martin County unincorporated area – 1.840%
• Jupiter Island – 5.220%
• Stuart – 5.220%
 • Palm Beach County unincorporated area – 5.720%
 • Boca Raton – 5.420%
 • Greenacres – 6.440%
A comprehensive rate table covering all Florida jurisdictions is available through the Department of Revenue’s online CST rate schedule.
Compliance Considerations
Communications service providers should:
- Update billing systems to reflect new local CST rates
• Verify jurisdiction assignments based on service addresses
• Confirm effective dates align with billing cycles
 • Retain documentation supporting applied rates
Failure to apply correct local CST rates may result in assessments, penalties, or interest.
Authorities
Sections 202.19, 202.20, 202.21, and 212.055, Florida Statutes;Â
Florida Department of Revenue TIP 25A19-02 (Nov. 25, 2025).
© 2025 Jeanette Moffa. All rights reserved.
It is a combined state and local tax on communications services, including telecommunications, video, and related charges, imposed under chapter 202, Florida Statutes.
The revised CST rates take effect for all bills issued on or after January 1, 2026.
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The billing date controls the applicable CST rates, regardless of when the service was performed.
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Local CST rate changes result from adjustments to county discretionary sales surtaxes, which are incorporated into local CST calculations.
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No — Florida law generally prohibits local CST rate increases prior to January 1, 2031; only decreases are permitted.
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Numerous counties have revised local CST rates tied to surtax changes, including Martin County and Palm Beach County jurisdictions.
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The full CST rate table is published on the Florida Department of Revenue’s official CST rate schedule on its website.
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CST rate changes are governed by sections 202.19, 202.20, and 202.21, Florida Statutes, and related provisions of chapter 202.
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Applying an incorrect CST rate can lead to under- or over-collection, resulting in assessments, penalties, interest, or refund obligations.
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The Department updates CST rates as needed whenever local discretionary surtax changes occur, typically published annually or when counties change surtax rates.
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Jeanette Moffa, Esq.
(954) 800-4138
JeanetteMoffa@MoffaTaxLaw.com
Jeanette Moffa is a Partner in the Fort Lauderdale office of Moffa, Sutton, & Donnini. She focuses her practice in Florida state and local tax. Jeanette provides SALT planning and consulting as part of her practice, addressing issues such as nexus and taxability, including exemptions, inclusions, and exclusions of transactions from the tax base. In addition, she handles tax controversy, working with state and local agencies in resolution of assessment and refund cases. She also litigates state and local tax and administrative law issues.