Tax on subscription?
Since when does Apple charge taxes on subscriptions? I live in Florida. And Florida law states. Section 212.05, Florida Statutes (“F.S.”), provides that every person is exercising a taxable privilege who engages in the business of selling tangible personal property at retail. Section 212.05(1)(a)1.a., F.S., provides that for the exercise of such privilege, a tax is levied on each taxable transactions at the rate of six percent of the sales price of each item of tangible personal property sold. Section 212.02(15)(a), F.S., defines the word “Sale” to include “[a]ny transfer of title or possession, … license, lease, or rental, … of tangible personal property for a consideration.” Based on the facts provided, Taxpayer is not selling tangible personal property, because Taxpayer does not transfer or license tangible personal property. See Department of Revenue v. Quotron Systems, Inc., 615 So.2nd 774 (Fla. 3rd DCA 1993) (Transfer of electronic images is not a sale of tangible personal property). See s. 212.02(19), F.S.