Fees to Operate Concession Stand at Florida Library Not Taxable

Monday, January 30th, 2017

 
 
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The Florida Department of Revenue ruled that fees paid to a county for the right to sell concessions at a public library were not taxable.

The taxpayer had a concessions business selling food and drinks at a county library. It paid a monthly fee to the county for the right to operate there.

Generally, Florida sales tax applies to leases and licenses to use real property. Florida exempts leases for food and drink concessions at publicly owned recreational facilities. The Department ruled that the library was a recreation facility because it served to "refresh strength and spirit" and provided diversion. As a result, fees for the right to provide concessions at the library were not taxable.

https://revenuelaw.floridarevenue.com/LawLibraryDocuments/2016/12/TAA-120881_16A-020%20redacted%20_%20summary.pdf


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