The Florida Department of Revenue (DOR) Oct. 25 issued guidance detailing the taxability of interior and exterior holiday decorations. The guidance clarifies that the sale, rental, and associated charges for the design, installation, removal, and storage of holiday decorations and lighting are subject to sales tax, with certain exceptions for customer-owned decorations and specific storage conditions. [Fla. Dep’t of Revenue, Tax Information Publication TIP No: 24A01-14, 10/25/24]
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