Florida Sales And Use Tax On Rental Of Living Or Sleeping Accommodations printable pdf download

GT-800034

Sales and Use Tax on Rental of Living

R. 09/15

or Sleeping Accommodations

What is Taxable?

Florida imposes sales tax on rental charges or room rates paid for the right to use or occupy living or

sleeping accommodations. Rental charges include any charge for the use of items or services required

to be paid as a condition of the use or possession of the accommodation. Florida law refers to these

living or sleeping accommodations as “transient accommodations.” Most counties have a discretionary

sales surtax that is imposed on rentals of transient accommodations. Form DR-15DSS provides a list of

Florida counties and their surtax rates and is available in the “Forms and Publications” section of the

Department’s website at

In addition, many counties impose a local option tax on transient accommodations, such as a tourist

development tax, convention development tax, tourist impact tax, or municipal resort tax. Many of these

counties self-administer the taxes. When a county self-administers a transient rental tax, the tax

collected is reported and paid directly to the county. Form DR-15TDT provides a list of Florida counties

and their local option transient rental tax rates and is available on our website.

Contact your local county taxing agency to determine if your county imposes a local option tax on

transient accommodations and if you are required to report and pay this tax directly to your local county

taxing agency or if you should report and pay this tax to the Department.

Examples of transient accommodations include:

•

Hotel or motel.

•

Apartment house or any other multiple unit structure (for example: duplex,

triplex, quadraplex, or condominium).

•

Rooming house.

•

Tourist or mobile home court (for example: trailer court, motor court, recreational

vehicle camp, or fish camp).

•

Single-family dwelling.

•

Garage apartment.

•

Beach house or cottage.

•

Cooperatively owned apartment.

•

Condominium parcel.

•

Timeshare resort.

•

Mobile home.

•

Vehicle or other structure, place, or location held out to the public to be a place where

living quarters or sleeping or housekeeping accommodations are provided to transient

guests in exchange for payment.

•

Boats with a permanent fixed location at a dock and not operated on the water away

from the dock by the tenant.

What is Exempt?

Certain leases and rentals are exempt from sales tax. The owner or owner’s representative must

keep documentation to support the exempt transaction. These transactions are exempt:

•

Rental charges or room rates paid by a person who has a signed, bona fide written lease

for a continuous residence longer than six months. If there is no written lease, and a

person has continuously resided at any one location for a period longer than six months

and has paid the tax on the rental charges or room rates due at that location for the first

six months, additional charges for continuous residence at that location are tax-exempt.

Florida Department of Revenue, Sales and Use Tax on Rental of Living or Sleeping Accommodations, Page 1

Florida Sales And Use Tax On Rental Of Living Or Sleeping Accommodations

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