Florida – Licensing and advertising revenue sourced to customer location

August 2013


The Florida Department of Revenue issued guidance providing that the income producing activity relating to licensing and advertising revenue occurs where the service is delivered to the customer, which effectively mirrors a market-based approach. Although the Department continues to look at the sourcing of service receipts on a case-by-case basis, Florida service providers, especially those with opposite facts – e.g., those that incur significant Florida costs when delivering services – may look to the TAA for guidance concerning how to source service revenue. [Technical Assistance Advisement 13C1-004, (5/21/13)]

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Peter Michalowski
National SALT Practice Leader
Tel: +1 (646) 471 5259

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