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

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GT-800034
Sales and Use Tax on Rental of Living
R. 09/15
TC
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

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