TA 05-03 Internet Sales & Business

Chris Rudolph Local Business Activities

Local Business Tax
Technical Advisory Number 05-03

SUBJECT: Internet Sales & Business

ISSUE: Internet Business Subject To Business Tax

DATE: January 3, 2005

Internet Sales & Business

Generally those located in Polk County who engage in an internet business, and/or conduct internet sales transactions, in return for compensation would need to obtain a county local business tax receipt. The class of tax receipt would depend on the type of occupations or activities in which they engage.

Personal Internet Sales

If a person utilizes the internet for sales or a series of sales of personal items, and sales occur more frequently than two times during any 12-month period, a county local
business tax receipt is required. The term series of sales means any multiple sales of tangible personal property, for a limited duration not to exceed 30 consecutive days.
Each series of sales shall be considered a single sale. See Florida Administrative Code Rule: 12A-1.037, Occasional or Isolated Sales or Transactions Involving Tangible
Personal Property or Services located at https://www.flrules.org/gateway/ruleNo.asp?id=12A-1.037.

Note: For the purposes of this Technical Advisory, purchasing items for resale or items intended for commercial sale are not considered personal items.



Revised May 24, 2018