Florida Sales Tax Rules
12A-1.062 Information Services
(1) The sale of information services involving the furnishing of printed, mimeographed, multigraphed matter, or matter duplicating written or printed matter, other than professional services and services of employees, agents or other persons acting in a representative or fiduciary capacity, are taxable.
(2) The charge for information services furnished to newspapers, such as news research services, including photo and news services, and radio and television stations is exempt.
(3)(a) “Information services” means and includes the services of collecting, compiling or analyzing information of any kind of nature, or furnishing reports thereof to other persons. The charge for furnishing information services, such as newsletters, tax guides, research publications, and other written reports of compiled information, which are not produced for and provided exclusively to a single customer, is taxable.
(b) The term “information services” does not include the furnishing of information, including a written report to a person of a personal or individual nature, that is not or may not be substantially incorporated in reports furnished to other persons.
(4) The charge for news research and information services, such as press clipping services, is exempt, even though the charge may be based on the number of clippings provided and the per clipping charge may be separately stated from the charge for providing the research and information service.
(5) The charge for furnishing information by way of electronic images which appear on the subscriber’s video display screen does not constitute a sale of tangible personal property nor does it constitute the sale of a taxable information service.
(6)(a) Providers of information services are considered the ultimate consumers of tangible personal property, such as display terminals, central processing units, and other equipment that is used in providing information services and are required to pay tax on the acquisition of tangible personal property used in providing such service.
(b) When providers of information services make a separate charge to subscribers for the use, rental, lease, or license to use tangible personal property the charge is subject to tax. For the purchase of tangible personal property for which a separate rental charge is made see Rule 12A-1.071, F.A.C.
Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.05(1), 212.06(1), 212.08(7)(v) FS. History–New 10-7-68, Amended 6-16-72, Formerly 12A-1.62, Amended 9-14-93, 6-19-01.
