Florida DOR Issues Information on Local Communications Services Tax Rate Changes Effective Jan. 1, 2024

The Florida Department of Revenue (DOR) Nov. 3 issued a tax information publication on changes in local communications services tax (CST) rates in Collier County, effective Jan. 1, 2024, for sales and use and excise tax purposes. The publication provides that: 1) the total local CST rate includes the local rate imposed under the CST statute and any discretionary sales surtax imposed under the sales and use tax statute; 2) the new rate is effective for all bills issued on or after Jan. 1, 2024, regardless of the date the service is rendered or transacted; and 3) the new rate ...