Florida Determines Sales Taxability of Labor Services to Fire Alarm Systems, Sprinklers

The Florida Department of Revenue (DOR) issued a technical assistance advisement regarding the sales and use taxability of labor services provided to inspect and/or repair fire alarm systems, fire sprinkler systems, and fire extinguishers. Taxpayer’s services included making repairs consisting only of labor services, where no materials or parts were added to the systems or extinguishers. The DOR noted that the labor services provided to inspect and/or repair fire alarm systems are subject to sales tax. However, the labor services for the fire sprinkler systems and fire extinguishers aren’t subject to sales tax, provided the services aren’t part of the ...