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To: Randy Miller Executive Director Department of Revenue

QUESTION:

Is sales tax due on the cost of copies of public records furnished by public officers or public employees under the provisions of s.119.07(1), F.S.?

SUMMARY:

Unless and until judicially determined otherwise, the sales tax imposed pursuant to s. 212.05, F.S., is not applicable to fees charged for providing copies of public records under s. 119.07, F.S.

Florida's Public Records Law, ch. 119, F.S., requires that all public records made or received pursuant to law or ordinance or in connection with the transaction of official business…