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TAA 16A-009 – Sales and Use Tax - Transportation (Delivery)



June 27, 2016

Re: Technical Assistance Advisement 16A-009
Florida Sales and Use Tax – Transportation Services


This letter is a response to your petition received on June 1, 2016, for the Department of Revenue’s (“Department”) issuance of a Technical Assistance Advisement ("TAA") concerning the above- referenced petitioner and matter. Your petition has been carefully examined, and the Department finds it to be in compliance with the requisite criteria set forth in Chapter 12-11, Florida Administrative Code (“F.A.C.”). This response to your request constitutes a TAA and is issued to you under the authority of Section (“s.”) 213.22, F.S.


Taxpayer was awarded a contract to transport railroad crews (i.e., engineers and conductors) within Florida. Taxpayer transports the crews via motor vehicle to and from trains, depots, and hotels. No tangible personal property is sold. The transportation is not available to the general public.


Taxpayer requests confirmation the transportation is a service transaction, which is nontaxable.


Generally, service transactions are not subject to tax. But see s. 212.05(1)(i), Florida Statutes (“F.S.”). A nontaxable service transaction may include the transportation of an individual from one point to another. See, e.g., Rules 12A-1.005(3)(l)1. and 12A-1.071(21), F.A.C. Here, Taxpayer is providing the transportation of individuals between or among different points. As such, this transportation is considered to be a service transaction, which is nontaxable.


Taxpayer’s transportation service is not subject to tax.

This response constitutes a Technical Assistance Advisement under s. 213.22, F.S., which is binding on the Department only under the facts and circumstances described in the request for this advice, as specified in s. 213.22, F.S. Our response is predicated on those facts and the specific situation summarized above. You are advised that subsequent statutory or administrative rule changes, or judicial interpretations of the statutes or rules, upon which this advice is based, may subject similar future transactions to a different treatment than expressed in this response.

You are further advised that this response, your request and related backup documents are public records under Chapter 119, F.S., and are subject to disclosure to the public under the conditions of s. 213.22, F.S. Confidential information must be deleted before public disclosure. In an effort to protect confidentiality, we request you provide the undersigned with an edited copy of your request for Technical Assistance Advisement, the backup material and this response, deleting names, addresses and any other details which might lead to identification of the taxpayer. Your response should be received by the Department within 10 days of the date of this letter.


David J. Brennan, Jr., Esq.
Senior Attorney
Technical Assistance & Dispute Resolution Florida Department of Revenue

Record ID: 210863

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