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  4. Taxability of Services

Florida Sales Tax on Services Florida: Sales Tax Handbook

Florida:

Are Services subject to sales tax?

While Florida's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of services in Florida, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in Florida.

Janitorial Services
TAXABLE
In the state of Florida, nonresidential cleaning services, which includes janitorial services on a contract or fee basis, are indeed considered to be taxable. Any residential cleaning services are considered to be exempt.
Transportation Services
EXEMPT
Sales of transportation services are exempt from the sales tax in Florida.

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Source: http://www.salestaxhandbook.com/florida/sales-tax-taxability/services