International Roaming Fees Not Subject to Tax in Florida

Monday, February 2nd, 2015

A man on his iPhone.

The Florida Department of Revenue issued a technical assistance advisement concluding that international roaming fees are not subject to the communications services tax if the customer's service address is outside Florida.

The taxpayer contracted with a foreign company to provide mobile communications services (MCS) to the foreign company's customers while those customers were in Florida. The taxpayer charged the foreign company for the service. The foreign company passed the charge along to its customers as an international roaming charge. The customers had service addresses outside Florida and did not contract with the taxpayer.

The communications services tax applies to the sale price of MCS when the customer's service address is in Florida. The home service provider must collect tax. "MCS" means the provision of commercial mobile radio services to the public. "Service address" means the customer's primary place of MCS use. "Home service provider" means the MCS provider with whom the customer contracts.

The taxpayer did not provide taxable services directly to the foreign company's customers. The foreign company was the customers' home service provider because the foreign company billed the customers directly. The foreign company would therefore be responsible for collecting any communications services tax from its customers. Because the customers' service addresses were outside Florida, however, Florida taxes did not apply.

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TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

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