According to FAC 12A-1.105:

(5) The payment of all, or any portion, of a claim arising under a taxable service warranty which is not paid directly to the person performing repairs or maintenance or directly to a lessor of the product listed in the service warranty by the issuer of the service warranty is subject to sales tax. The following amounts are subject to tax:

This content is restricted to FADA members. If you have an existing user account, please login. New users may register below.

Existing Users Log In