Legal, Administrative and Revenue Implications of Chapter 86-166, Laws of Florida: Repeal of Sales Tax Exemptions for Services and Selected Transactions

Read more about Florida's short-lived sales tax on services.


    • Table of Contents, Overview and Executive Summary (use download button)
    • Chapter One: Legal Issues (Pages 145 to 366)
      • Department of Revenue Modifications to the Hellerstein Draft
    • Chapter Two: Administrative Issues (Pages C-3 to C-11)
    • Chapter Three: First and Second year Revenue Effects and Related Issues (Pages R-3 to R-58)
    • Appendix I: Preliminary Department of Revenue Report and Chapter 86-166, Laws of Florida (Pages A-3 to A-55)
  • Appendix II: Overview of Services Taxation in Other States (Pages A-58 to A-85)
    1. State of Washington Proposed legislation
    2. Summary of Hawaii's General Excise Tax on Services
    3. Summary of New Mexico's Gross Receipts Tax on Services
    4. Summary of Iowa's Sales/Receipts Tax on Services
    5. Summary of South Dakota;s Retail Sales and Services Tax
  • Appendix III: (Pages A-88 to A-140)
    1. Extending the Sales Tax to Services: Notes from Florida by Walter Hellerstein
    2. Florida's New 'Income' Tax by Joseph W. Jacobs
    3. Broadening the Sales Tax Base: Answering One Question Leads to Others by Robert A. Pierce and Carol D. Peacock
    4. Recent Developments in Florida State Taxation: The Proposed Taxation of Services by Cass D. Vickers
  • Appendix IV: Coopers & Lybrand Pricing Study (Pages A-143 to A306)
    1. Contract and Guideline to Consultant
    2. Consultant's Report
  • Appendix V: Non-Service Repealed Exemptions
    1. Table V-1: Master List with Statutory References
    2. Table V-2: Revenue Estimates
    3. Methodological Approach
  • Appendix VI: Contract and Instructions to Consultant, Survey Questionnaires (Pages A-375 to A-398)