I am often asked about Florida sales tax on Managed IT Services. While Florida does not charge sales tax on services at this time (as long as there are no tangible products included), according to Jeanette Moffa of Moffa, Sutton & Donnini, P.A.
“Florida uniquely and broadly imposes sales tax on service warranties. So while the software and other new technologies and services may be exempt, the maintenance of them, regardless of whether such contracts include parts, is taxable in the state of Florida.”
For additional details, see statute 12A-1.105
A maintenance contract covering the cost of labor only to repair or maintain computer hardware is a service warranty.