Rates last verified: August 25th, 2026
Sources: Florida Department of Revenue; Florida Statutes. Full citations at the bottom of this page.
Florida taxes communications services under a dedicated law: the Communications Services Tax (CST), which the legislature created as a replacement for the taxes and fees it previously imposed on those services. The CST covers phone, wireless, Voice over Internet Protocol (VoIP), and video service, and it comes in two layers: a state rate that applies everywhere in Florida, and a local rate set by each municipality, charter county, and unincorporated county.
Quick Facts
| Item | Florida Treatment |
|---|---|
| State communications services tax | 7.44% total: 4.92% CST plus 2.37% and 0.15% gross receipts portions |
| Local communications services tax | Varies by jurisdiction; each municipality, charter county, and unincorporated county sets its own rate |
| Direct-to-home satellite | 11.44% state rate (9.07% plus 2.37% gross receipts); no local tax |
| E911 fee | $0.40 per service line, per month; $0.40 per retail transaction for prepaid wireless |
| Internet access | Exempt |
How Florida Taxes Telecom Services
Florida's CST replaced the taxes and fees previously imposed on communications services (section 202.105, Florida Statutes). The tax is imposed by section 202.12, Florida Statutes, and collected at a combined rate with the gross receipts tax imposed under chapter 203. The state portion totals 7.44%, which the Department of Revenue describes as a 4.92% communications services tax plus gross receipts tax portions of 2.37% and 0.15%. Providers may bill the combined figure as a single state tax line.
The local portion is where the real variation lives. Each local taxing jurisdiction in Florida sets its own CST rate, and the Department of Revenue publishes the full jurisdiction-by-jurisdiction table. Getting the local rate right means placing each customer address in the correct jurisdiction, and jurisdiction boundaries follow legal descriptions rather than zip codes.
Direct-to-home satellite service follows its own rule: an 11.44% state rate with no local tax.
911 And Other Per-Line Fees
Florida's E911 fee is 40 cents per month for each service line. For prepaid wireless, the fee is 40 cents per retail transaction, collected by the seller at the point of sale. The Emergency Communications Board administers the fee under section 365.172, Florida Statutes.
Taxability By Service Type
Per the Florida Department of Revenue, the CST applies to:
- Local, long distance, and toll telephone service
- Voice over Internet Protocol (VoIP) telephone service
- Mobile communications
- Video service, including cable and streaming
- Direct-to-home satellite (at its separate rate)
Exempt from the CST:
- Internet access, including communications services purchased to provide internet access
- Sales for resale, with proper documentation
- Sales to government agencies and to religious and educational organizations holding 501(c)(3) status
Bundled offerings that mix taxable and exempt services raise allocation questions the statute treats specifically.
How CereTax Handles Florida
Florida's state rate is the easy part. The work is local: each municipality, charter county, and unincorporated county sets its own CST rate, and every customer address has to land in the right one. CereTax assigns tax at the rooftop level, applies Florida's taxability rules line item by line item across voice, video, and bundled services, and keeps an audit trail behind every calculation. When the rate table changes, the calculation changes with it, and you can see why. If you serve customers in Florida, book a demo and bring a real invoice.
Sources
- Florida Department of Revenue, Communications Services Tax. Accessed August 17, 2026.
- Section 202.12, Florida Statutes (2025), sales of communications services. Accessed August 17, 2026.
- Section 202.105, Florida Statutes (2025), legislative findings and intent. Accessed August 17, 2026.
- Section 365.172, Florida Statutes (2025), wireless emergency telephone number "E911". Accessed August 17, 2026.
See how other states compare on the telecom tax by state hub.
