Florida Sales Tax on Software and Digital Products Florida: Sales Tax Handbook

Florida:

Are Software and Digital Products 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 software and digital products in Florida, including canned software - delivered on tangible media, canned software - downloaded, custom software - delivered on tangible media, custom software - downloaded, customization of canned software and digital products. To learn more, see a full list of taxable and tax-exempt items in Florida.


Canned Software - Delivered on Tangible Media
TAXABLE
In the state of Florida, software which is used mainly for research and development may be qualified for an exemption.

Canned Software - Downloaded
EXEMPT
Sales of canned software - downloaded are exempt from the sales tax in Florida.

Custom Software - Delivered on Tangible Media
EXEMPT
In the state of Florida, the charge that a computer technician would put in for a customized software package which would include items such as instructional material, pre-punched cards, or programmed tapes are considered to be a service charge and are thus exempt.

Custom Software - Downloaded
EXEMPT
Sales of custom software - downloaded are exempt from the sales tax in Florida.

Customization of Canned Software
EXEMPT
Sales of customization of canned software are exempt from the sales tax in Florida.

Digital Products
EXEMPT
Sales of digital products are exempt from the sales tax in Florida.



  Back to Florida Sales Tax Handbook Top
** This Document Provided By SalesTaxHandbook **
Source: http://www.salestaxhandbook.com/florida/sales-tax-taxability/software-and-digital-products