The Florida Department of Revenue issued a Technical Assistance Advisement concluding that a taxpayerâs online learning services were subject to the stateâs Communications Services Tax (âCSTâ) as a âvideo serviceâ (statutorily defined as âthe transmission of video, audio, or other programming service to a purchaser âŠâ and includes âdigital videoâ), while the taxpayerâs sales of an internal email service were nontaxable âinformation services.â  Florida Dep’t of Revenue, Technical Assistance Advisement 22A19-002R (Oct. 7, 2022). The…
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