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