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Technical Assistance Advisements aka TAA’s

[Sales and Use Tax Only]

TAA’s are rulings given by the Department of Revenue to specific taxpayers on a specific issue of taxability. TAA’s are binding only on the particular taxpayer requesting the ruling but are often cited as an indication of the Department’s position on a particular issue.

3/23/2022 TAA 22A-006 Discounts
3/7/2022 TAA 22A-005 Exemptions
3/1/2022 TAA 22C1-002 Discontinue Consolidated Filing
3/1/2022 TAA 22C1-003 Discontinue Consolidated Filing
2/17/2022 TAA 22B4-002 Lease
2/9/2022 TAA 22A-003 Machinery and Equipment
2/8/2022 TAA 22B4-001 Lease of TPP
2/6/2022 TAA 22C1-001 Determination of Income
2/2/2022 TAA 22A-004 Cleaning Services
1/27/2022 TAA 22A-002 Public Works Contracts
12/21/2021 TAA 21C1-012 Apportionment
12/21/2021 TAA 21C1-013 Determination of Income
12/12/2021 TAA 21C1-011 Determination of Income
11/30/2021 TAA 21A-016 Real Property Rental
11/15/2021 TAA 21A-015 Direct Pay Permit
11/11/2021 TAA 21A-018 Real Property Rental
11/9/2021 TAA 21A-020 Admissions
10/25/2021 TAA 21A-017 Aircraft
10/19/2021 TAA 21A-012 Storage
9/7/2021 TAA 21C1-009 Determination of Income
8/30/2021 TAA 21A-011 Discretionary Sales Surtax
8/22/2021 TAA 21A-010 Rental
8/19/2021 TAA 21C1-008 Capital Investment Tax Credit
7/27/2021 TAA 21C1-007 Capital Investment Tax Credit
7/13/2021 TAA 21C1-006 Requested to Discontinue Consolidated Filing
7/1/2021 TAA 21C1-005 Apportionment
6/29/2021 TAA 21A-009 Refund
6/24/2021 TAA 21C1-004 Request to Discontinue Consolidated Filing
6/22/2021 TAA 21C1-003 Consolidated Tax Returns
4/22/2021 TAA 21A-007 Real Property Lease
4/6/2021 TAA 21A-006 Discretionary Sales Surtax
3/23/2021 TAA 21A-005 Discretionary Sales Surtax
3/4/2021 TAA 21C1-010 Sales Sourcing Guidance
2/25/2021 TAA 21C1-002 Consolidated Tax Returns
2/16/2021 TAA 21A-004 Boat
2/16/2021 TAA 21B4-002 Revolving Credit Agreement
1/14/2021 TAA 21A-002 TAA Subleasing Real Property
1/14/2021 TAA 21C1-001 Request to Discontinue Consolidated Filing
1/7/2021 TAA 21A-001 Lease of Communication Tower
12/3/2020 TAA 20A-019 Rental
12/3/2020 TAA 20A-020 Fabrication Costs
12/3/2020 TAA 20A-027 Security Monitoring
11/12/2020 TAA 20C1-012 Determination of Income
11/6/2020 TAA 20A-018 Admissions
10/22/2020 TAA 20A-017 Fencing Materials
10/15/2020 TAA 20B4-004 Lady Bird Deed
10/8/2020 TAA 20C1-011 Discontinue Consolidated Filing
9/10/2020 TAA 20C1-009 Determination of Income
9/10/2020 TAA 20C1-010 Sales Sourcing Guidance
8/20/2020 TAA 20A-014 Local Option Tax
8/20/2020 TAA 20A-015 Real Rental Property
8/20/2020 TAA 20A-016 Information Services
8/6/2020 TAA 20C1-008 Discontinue Consolidated Filing
7/30/2020 TAA 20B4-002 Trade Documents
7/9/2020 TAA 20A-013 Leas e
6/25/2020 TAA 20A-012 Aircraft
5/28/2020 TAA 20A-009 Cleaning Products
5/28/2020 TAA 20A-010 Real Property Rentals
5/28/2020 TAA 20A-011 Exports
5/14/2020 TAA 20A-008 Real Property Improvement
5/14/2020 TAA 20C1-007 Determination of Income
4/23/2020 TAA 20C1-006 Consolidated Criteria
3/19/2020 TAA 20A-007 Ice Cream
3/18/2020 TAA 20A-005 Motor Vehicles
3/18/2020 TAA 20A-006 Transient Accommodations and Tangible Personal Property
3/18/2020 TAA 20C1-002 Consolidated Criteria
3/5/2020 TAA 20A-004 Real Property Rentals
3/4/2020 TAA 20C1-005 Capital Investment Tax Credit
2/28/20 TAA 20A-003 Sales & Use Tax – Restaurants, Bakeries, Caterers
2/12/20 TAA 20A-001 Sales & Use Tax – Restaurants, Bakeries, Caterers
12/17/19 TAA 19A-024 Sales and Use Tax - Rentals, Leases - Real Property
11/14/19 TAA 19A-022 Admissions
11/13/19 TAA 19-023 Rentals, Leases - Real Property
10/30/19 TIP 19A01-11 State Sales Tax Rate for Rental, Lease, or License to Use Real Property Decrease
10/3/19 TAA 19A-020 Medical, Prosthetic and Orthopedic Appliances, Prescriptions
8/28/19 TAA 19A-019 Exemptions, Non-manufacturing
7/17/19 TAA 19A- 017 Sales & Use Tax – Pre-Assembled Meals
06/19/19 TAA 19A-015 Computers, Software, Information Services
06/07/19 TAA 19A-014 Food and Drink (Non-alcoholic), Grocery Stores, Convenient Stores
05/29/19 TAA 19A-013 Exemptions, Non-manufacturing
05/01/19 TAA 19A-012 Admissions
04/25/19 TAA 19A-011 Taxable Services, Cleaning, Detective, Pest
04/18/19 TAA 19A-010 Nonresidential kitchen hood exhaust inspection, cleaning, and repair; Fire suppression system inspection and repair
03/27/19 TAA 19A-002 Multiuse Real Property Rentals
03/21/19 TAA 19A-009 Real Property Improvements
03/18/19 TAA 19A-007 Public Works Contract
03/17/19 TAA 19A-008 Exemptions, Manufacturing
03/07/19 TAA 19A-006 Interior Decorating
02/24/19 TAA 19A-005 Public Works Contracts
01/28/19 TAA 19A-003 Admissions
01/27/19 TAA 19A-004 Taxable Services, Cleaning, Detective, Pest
01/15/19 TAA 19A-001 Admissions
12/13/18 TAA 18A-010 Real Property Rentals
10/03/18 TAA 18A-011 Public Works Contract
07/24/18 TAA 18A-012 Sales of Tangible Personal Property with Real Property
05/30/18 TIP 18A01-06 New Sales and Use Tax Exemption for Recycling Roll Off Containers
05/30/18 TIP 18A01-10 Changes to Sales and Use Tax Exemptions for Aquaculture Businesses
05/18/18 TIP 18A01-08 Sales Tax Refund for Certain Farm-Related Materials Damaged by Hurricane Irma
05/18/18 TIP 18B05-02 Refund of Taxes Paid on Fuel Used for Agricultural Shipments After Hurrican Irma
05/16/18 TAA 18A-009 License to Use Real Property
01/31/18 TAA 18A-003 Common area maintenance charges paid by owners of real property
01/19/18 TAA 18A-002 Admissions
01/12/18 TIP 18A01-03 Department of Revenue Notice on Vending Machines No Longer Required
01/10/18 TAA 18A-001 Commercial Lease for Property Used for Qualified Motion Picture Productions
12/29/17 TAA 17A-025 Real Property Contractor
12/24/17 TAA 17A-024 Admissions
12/15/17 TAA 17A-023 Public Works Contract
12/07/17 TAA 17A-022 Residential Fuel Exemption
11/15/17 TIP 17ADM-02 Floating Rate of Interest Remains at 8 Percent for the Period January 1, 2018 through June 30, 2018
11/03/17 TAA 17A-021 Admissions
10/10/17 TAA 17A-020 Public Works Contract
08/31/17 TIP 17A01-09 Payments for the Purchase and Lease of Items Used for the Operation or Maintenance of a Municipally-Owned Golf Course
08/31/17 TAA 17A-019 Exemptions for Electricity
08/30/17 TAA 17A-018 Real Property Improvements
08/30/17 TAA 17A-017 Memberships
08/17/17 TAA 17A-016 Public Works Contract
08/10/17 TAA 17A-014 Agriculture
08/09/17 TAA 17A-013 Manufacturing Exemptions
06/28/17 TAA 17A-012 Boats
05/23/17 TAA 17A-011 Musical Festival Sales
04/25/17 TAA 17A-010 Membership Subscription
03/07/17 TAA 17A-009 Amusement and Vending Machines
03/03/17 TAA 17A-008 Credit Reporting Services
03/03/17 TAA 17A-007 Credit Reporting Services
02/09/17 TAA 17A-006 Exemption for Machinery & Equipment
02/09/17 TAA 17A-005 Public Works; Real Property Improvements
01/31/17 TAA 17A-004 Taxable Portions of a Port Authority Lease
01/31/17 TAA 17A-003 Security System Installation and Maintenance Services
01/27/17 TAA 17A-002 Computers, Software, Information Services
01/09/17 TAA 17A-001 Aircraft
12/12/16 TAA 16A-020 Real Property Rentals
12/09/16 TAA 16A-019 Coupon Redemption Services
12/02/16 TAA 16A-018 - Title Transfer
11/07/16 TAA 16A-017 - Food and Drink (Non-Alcoholic)
09/12/16 TAA 16A-016 - Rental of Tangible Personal and Real Property
09/09/16 TAA 16A-015 – Real Property Improvements vs Tangible Personal Property
08/14/16 TAA 16A-014 - Computer Software
07/28/16 TAA 16A-013 - Public Works Contract
07/27/16 TAA 16A-012 - Electronic Exemption Certificates
07/27/16 TAA 16A-011 - Public Works Contract
07/21/16 TAA 16A-010 - Exemption for Machinery and Equipment
06/27/16 TAA 16A-009 - Transportation (Delivery)
06/24/16 TAA 16A-008 - Rental of Real Property
06/09/16 TAA 16A-007 - Resale of Tangible Personal Property
05/25/16 TAA 16A-006 - Human Tissue
04/28/16 TAA 16A-005 - Taxability of Placement of Advertising on Highway Signs
04/03/16 TAA 16A-004 - Admissions
02/29/16 TAA 16A-003 - Boats/Interstate & Foreign Commerce
02/17/16 TAA 16A-002 - Rentals, Leases - Real Property
01/15/16 TAA 16A-001 - Medical, Prosthetic and Orthopedic Appliances
12/07/15 TAA 15A-020 - Drop Shipments
11/23/15 TAA 15A-019 - Sales of Tangible Personal Property & Installation Labor
11/16/15 TAA 15A-018 - Admissions
11/10/15 TAA 15A-017 - Various Park Admissions
11/09/15 TAA 15A-016 - Baked Good for Consumption off the Premises of Seller
10/26/15 TAA 15A-015 - Software Upgrade
10/16/15 TAA 15A-014 - Communications Services Tax & Gross Receipts
10/09/15 TAA 15A-013 - Public Works Contract
09/30/15 TAA 15A-012 - Food and Drink (Non-Alcoholic)
09/25/15 TAA 15A-011 - Equestrian Supplies, Medicine, Pesticides and Wormers
09/16/15 TAA 15A-009 - Fire Suppression System
06/10/15 TAA 15A-010 - Medical, Prosthetic and Orthopedic Appliances
06/10/15 TAA 15A-008 - Exemptions, Other-Solar
06/08/15 TAA 15A-006 - Admissions
06/10/15 TAA 15A-007 - Exemptions - Non Manufacturing
05/19/15 TAA 15A-005 - Exemptions, Non-Manufacturing
05/04/15 TAA 15A-004 - Interior Decorating
02/24/15 TAA 15A-003 - Taxability of Electric Fees
01/28/15 TAA 15A-002 - Enterprise Zone Credits and Exemptions
01/16/15 TAA 15A-001 - Rentals, Leases - Tangible Personal Property
12/30/14 TAA 14A-032 - Residential Exemption on Fuels
12/18/14 TAA 14A-031 - Gross Receipts - Electricity
12/03/14 TAA 14A-030 - Exemption - Voluntary Solar Contribution
11/03/14 TAA 14A-029 - Medical Products
10/30/14 TAA 14A-028 - Admissions
10/23/14 TAA 14A-027 - Admissions
10/20/14 TAA 14A-026 - Public Works Contract
10/17/14 TAA 14A-025 - Restaurant and Delivery Charges
10/16/14 TAA 14A-024 - Gratuities/Service Charges
10/07/14 TAA 14A-023 - Rentals, Leases - Real Property
09/29/14 TAA 14A-022 -Sales By Nonprofit Organization
09/16/14 TAA 14A-021 - Key Cutting Machine
09/05/14 TAA 14A-020 - Cleaning Services
09/05/14 TAA 14A-019 - Taxability of Admissions to a Festival
09/04/14 TAA 14A-018 - Parking, Docking and Tiedown
08/26/14 TAA 14A-017 - Sale of Sleeping Accomodations to Exempt Entity
07/18/14 TAA 14A-016 - Exhibition Halls/ Food and Drink Concessionaires
07/08/14 TAA 14A-015 - Rental of Real Property
06/05/14 TAA 14A-014 - Motorized Scooters
06/02/14 TAA 14A-013 - Medical Product
05/22/14 TAA 14A-012 - Taxability of Real Property Leases - Commercial Rentals
04/23/14 TAA 14A-011 - Emergency Call Systems
04/07/14 TAA 14A-010 - Membership Program Fee
04/03/14 TAA 14A-009 - Shipping and Handling Fees
04/03/14 TAA 14A-008 - Personal Training
03/20/14 TAA 14A-007 - Painting Services/ Instruction
03/14/14 TAA 14A-006 - Tenant Improvement Allowance
02/27/14 TAA 14A-005 - Public Works Contracts
02/21/14 TAA 14A-004 - Public Works Contract
02/13/14 TAA 14A-003 - Taxability of Inventory Maintenance Service Fees for Linen Rentals
02/04/14 TAA 14A-002 - Public Works Contract
01/31/14 TAA 14A-001 - Computer Software
12/11/13 TAA 13A-027 - Transient Rental Accommodations
11/07/13 TAA 13A-025 - Improvement to Real Property/Plantation Shutters
11/01/13 TAA 13A-024 - Public Works Contract
10/28/13 TAA 13A-023 - Tenant Improvements
10/01/13 TAA 13A-022 - Home Service Contract
10/01/13 TAA 13A-021 - Parking Charges
08/29/13 TAA 13A-020 - Cemetery Monuments
08/23/13 TAA 13A-019 - Taxability of Advertising Mail-Outs
08/23/13 TAA 13A-018 - Registration
08/20/13 TAA 13A-017 - Lease of Tangible Personal Property
08/14/13 TAA 13A-015 - Taxability of Drop Shipments
07/19/13 TAA 13A-014 - Custom Signs
06/13/13 TAA 13A-013 - Lease of Real Property
05/06/13 TAA 13A-012 - Sale and Resale of Equity Membership Interest
05/06/13 TAA 13A-011 Admissions
05/06/13 TAA 13A-010 - Commercial Rental
04/11/13 TAA 13A-008 - Proces Serving Services/Skip Tace Services
03/22/13 TAA 13A-007 Taxability of Cleaning and Security Services Performed Under Public Works Contract
12/05/12 TAA 12A-031 - Copies of Medical Records
12/14/12 TAA 12A-028 - Sale of Bakery Products
12/5/12 TAA 12A-030 Dietary Supplement
12/5/12 TAA 12A-029 Concentrated Coffee Product
11/29/12 TAA 12A-027 Pass Through Utility Charge
11/19/12 TAA 12A-026 Aircraft Parts & Equipment
11/2/12 TAA 12A-025 Discretionary Sales Surtax-Applicable County Rate
10/19/12 TAA 12A-024 Public Works Contract
10/3/12 TAA 12-023 Real Property Rentals

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