12A-1.009. Receipts from Services Rendered for Exterminating and Pest Control

(1)(a) Nonresidential pest control services enumerated in NAICS National Number 561710 of the North American Industry Classification System, published 2007, are subject to tax. Nonresidential pest control services are those services (not involving repair) rendered to minimize or eliminate any infestation of nonresidential buildings by vermin, insects, and other pests that do not include services provided for tangible personal property. Illustrative examples of taxable services are:

1. Bird control or bird proofing;

2. Exterminating services;

3. Fumigating services;

4. Pest control services; and

5. Termite control.

(b) Residential pest control services are not taxable. Charges for pest control services provided at residential facilities used as living accommodations for persons, such as detached or single family dwellings, apartments, duplexes, triplexes, quadraplexes, residential condominiums, residential cooperatives, residential time-share units, beach cottages, nursing homes, and mobile home parks, and the common areas of those residential facilities, are not subject to tax. Residential facilities include multiple unit structures where each unit or accommodation is intended for use as a private temporary or permanent residence, but do not include a facility that is intended for commercial or industrial purposes. Charges for pest control services provided at residential facilities that provide temporary or permanent residences are not subject to tax, even though the rental, lease, letting, or licensing of such living accommodations may be subject to the tax imposed under Section 212.03, F.S.

(c) The services described in this rule are not taxable when provided by employees to their employers. See Rule 12A-1.0161, F.A.C.

(2) The charge for soil treatment for termites or other pests before a nonresidential building can be erected on the property is taxable.

(3) The charge for annual or periodic pest inspections is considered to be for pest control services and is taxable if provided to a nonresidential building.

(4) Where a person is providing pest control services to a residential building and a utility shed is located on the same property as the residential building, the spraying of the utility shed will be considered a part of the service to the residential building, provided no commercial activity is carried on at the utility shed.

(5) The charge to a lessor of a nonresidential building for pest control services is taxable, even if the tenant or lessee is a tax exempt entity.

(6) The spraying of lawns, whether residential or nonresidential, is not subject to tax.

(7) Pest control services provided for agricultural purposes or for forestry production are not taxable.

(8) Aircraft, boats, motor vehicles and other transportation vehicles are not considered to be nonresidential buildings. Therefore, the charge for pest control services provided to such vehicles is not taxable.

(9) Pest control service providers are considered the ultimate users or consumers of the tangible personal property sold to them and used in connection with their service and are required to pay the tax imposed upon such sales of tangible personal property to their dealers.

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.05(1)(b), (i), 212.07(2) FS. History–New 10-7-68, Amended 6-16-72, Formerly 12A-1.09, Amended 5-13-93, 3-20-96, 4-2-00, 6-19-01, 1-12-11.