Florida DOR Issues TAA on Taxability of Various School Activities, Items

Jan. 20, 2026, 3:36 PM UTC

The Florida Department of Revenue (DOR) issued a Technical Assistance Advisement (TAA) in response to a taxpayer’s request for a determination on the taxability of various school activities and items. The Department found many school-related items and activities to be exempt from sales tax, including student publications, textbooks, school lunches, certain fundraisers, and items purchased for resale. However, other items, such as parking decal sales, facility rentals, and certain faculty purchases, were determined to be taxable transactions. [Fla. Dep’t of Revenue, Technical Assistance Advisement 25A-008, 10/28/25]

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