Form Gt-800026 - Sales And Use Tax On Insect Or Pest Exterminator Services

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GT-800026
Sales and Use Tax on Insect or Pest
R. 12/17
Exterminator Services
Tax Information for Residential and Nonresidential
Exterminator Services
What Services are Taxable?
Nonresidential pest control services are subject to state sales tax, plus any applicable discretionary
sales surtax. Nonresidential pest control services are services (not involving repair) enumerated in
NAICS National Number 561710 of the North American Industry Classification System (as published
in 2007) that are performed to reduce or eliminate any infestation of nonresidential buildings by
vermin, insects, and other pests. You must charge tax on the total sales price of nonresidential pest
control services.
Examples of services for nonresidential buildings that are subject to sales tax include:
•
Annual or periodic pest inspections.
•
Bird control or proofing.
•
Exterminating services.
•
Fumigating services.
•
Pest control.
•
Termite control.
•
Soil treatment for termites or other pests performed before constructing a nonresidential
building.
•
Charges to a lessor of a nonresidential building for pest control services, even if the
tenant or lessee is a tax-exempt entity.
What Purchases are Taxable?
Pest control service providers are the users or consumers of items purchased and used in connection
with their service, such as chemicals, insecticides, equipment, or motor vehicles. Sales and use tax is
due on the purchase of such items.
Discretionary Sales Surtax
Most counties have a discretionary sales surtax that is applicable to all transactions that are
subject to sales and use tax. The surtax rate is based on the rate in the county where the
taxable service is performed. Unlike sales of taxable tangible personal property, the $5,000
surtax limitation does not apply to sales of taxable services. More information can be found on
the application of surtax to various transactions by reviewing the Department’s discretionary sales
surtax brochure, Form GT-800019. Form DR-15DSS provides a list of Florida counties and their
surtax rates. These documents are available in the “Forms and Publications” section of the
Department’s website at .
What Services are Not Taxable?
The following services and sales are not taxable:
•
Residential pest control services.
•
Spraying of lawns, whether residential or nonresidential.
•
Charges for pest control services provided at residential facilities that offer temporary or
permanent residences, even though the rental, lease, letting, or licensing of such living
accommodations may be subject to tax.
Florida Department of Revenue, Sales and Use Tax on Insect or Pest Exterminator Services, Page 1

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