Florida State and Local Communications Services Taxes

Florida and its local jurisdictions impose a Communications Services Tax (CST) on telecommunications, audio and video streaming, direct-to-home satellite, and related services. This definition includes voice, data, audio, video, or any other information or signals transmitted by any medium.

The Florida Department of Revenue has advised Amazon that video rentals are included in the definition of video services. This means some benefits of Amazon Prime may also be subject to CST. As a result, CST will be proportionately applied to Prime for its taxable services.

For additional information on CST, including any applicable exemptions, go to the Florida Department of Revenue Website.