Florida DOR Issues Technical Assistance Advisement on Taxability of Fees Paid by Taxpayer to Associations

The Florida Department of Revenue (DOR) issued a Technical Assistance Advisement (TAA), addressing the taxability of fees paid by a taxpayer to associations under certain agreements. The DOR held that these fees are subject to sales tax under Rule 12A-1.070(4)(a) of the Florida Administrative Code, and that the taxpayer’s method of paying sales tax to the associations satisfies the taxpayer’s obligations under Rule 12A-1.070(4)(b). Furthermore, the taxpayer will not have any liability to the DOR for non-payment of sales tax by the associations, provided the taxpayer maintains adequate records showing that it paid the proper amount of taxes to the ...