Florida: Data processing services not subject to tax

In the First Federal Savings and Loan Association of Putnam County case, the Florida Division of Administrative Hearings ruled that bookkeeping and data processing services provided to a full-service savings and loan institution were exempt from Florida sales tax as professional services.

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Bibliographic Details
Published inState tax review Vol. 54; no. 31; p. 10
Format Journal Article
LanguageEnglish
Published Chicago CCH Incorporated: Federal and State Tax 02.08.1993
Subjects
Computer terminals
Data processing
Financial services
Sales taxes
Savings & loan associations
State court decisions
State taxes
Tax exemptions
United States > US
Florida
Online AccessGet full text
ISSN0162-1750

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Summary:In the First Federal Savings and Loan Association of Putnam County case, the Florida Division of Administrative Hearings ruled that bookkeeping and data processing services provided to a full-service savings and loan institution were exempt from Florida sales tax as professional services.
ISSN:0162-1750