How is Tangible Personal Property Taxed in Florida?

What is tangible personal property?

Tangible personal property is personal property that can be perceived by any of the senses meaning it can be seen, felt, touched, or otherwise perceived by the senses. Some examples are jewelry, furniture, clothing, cars, scooters, shoes, computers, phones and purses.  

Are repairs to tangible personal property taxed?

Repairs to tangible personal property can be taxed depending on a variety of factors. Generally, Florida law requires that sales tax be applied to any repair that requires the repairer to supply any materials to complete the repair. This applies even if the repairer does not charge the customer for the materials/parts. 

If the repairs are performed without the need of any material/parts and the repairer can prove that they did not use any materials/parts, the transaction is tax exempt. 

 Are items that I ship to another state for repairs subject to sales tax? 

If you ship an item to a repairer outside of Florida and it is shipped back to Florida once the repairs have been completed, the transaction is taxable. The only way that the transaction would not be deemed taxable is if the item is not returned to Florida. 

What about the repairs of items that are covered under warranty or insurance? 

If an item is covered under a manufacturer/factory warranty and the repairs are paid by the factory/manufacturer, the transaction would be tax exempt.  If the item is covered under any sort of service warranty and the repairs are paid directly by the warranty issuer, the item is tax exempt. The repairer must keep detailed records in order for the transaction to be exempt. If any part of the cost is paid for by the owner of the item, the warranty holder, that specific amount is to be taxed, even if the holder gets reimbursed by the issuer. 

If an item is covered by an insurance policy and the insurance company pays for the repairs, the transaction is taxable.

Is a repair that requires the installation of tangible personal property in my home subject to sales tax?

If the item that is installed into your home can be removed without being destroyed, the repair is subject to sales tax and any applicable surtax. 

What tax rate applies to repairs to tangible personal property?
Most repairs that are taxable are subject to Florida’s typical tax rate of 6%, but depending on the county where the item is being delivered to after repair, discretionary sales surtax rate may apply.

EPGD Business Law is located in beautiful Coral Gables. Call us at (786) 837-6787, or contact us through the website to schedule a consultation.

*Disclaimer: this blog post is not intended to be legal advice. We highly recommend speaking to an attorney if you have any legal concerns. Contacting us through our website does not establish an attorney-client relationship.*

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Eric Gros-Dubois

Founding partner Eric Gros-Dubois established EPGD Business Law in 2013. With over a decade of experience expanding the firm and leading it to its current success, Eric now primarily manages the corporate division of EPGD. Given Eric’s educational background, holding both a JD and MBA, combined with his own unique experience of starting a business from scratch and growing it to a multi-million dollar firm, he brings a specialized and invaluable perspective to those seeking legal assistance for themselves and their businesses. Having now instilled his same values in our team of skilled corporate associates, Eric leads a firm that is always ready, willing, and equipped to handle any and every legal matter that a business owner may have.


*The following comments are not intended to be treated as legal advice. The answer to your question is limited to the basic facts presented. Additional details may heavily alter our assessment and change the answer provided. For a more thorough review of your question please contact our office for a consultation.



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