FLORIDA: S&U, Utilities Taxes: Streaming Video and Music Service Membership Program Is Subject to Tax

According to Technical Assistance Advisement No. 14A19-006, the benefit of a membership program under which members can stream or download digitized versions (i.e., digital content) of movies, television shows, sporting events, news events, and other video content and play or download music content...

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Bibliographic Details
Published inState Tax Review Vol. 76; no. 4; p. 7
Format Trade Publication Article
LanguageEnglish
Published Chicago CCH Incorporated: Federal and State Tax 28.01.2015
Subjects
Alliances
Digital music
Digital transmission
Digital video
Personal property
Sales taxes
Service introduction
State court decisions
State laws
State taxes
Streaming media
United States > US
Florida
Online AccessGet full text
ISSN0162-1750

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Summary:According to Technical Assistance Advisement No. 14A19-006, the benefit of a membership program under which members can stream or download digitized versions (i.e., digital content) of movies, television shows, sporting events, news events, and other video content and play or download music content is a communications service and, specifically, a video service, and the portion of the membership charge attributable to that service is subject to Florida communications services tax when charged to a Florida service address.
ISSN:0162-1750