Florida Sales And Use Tax On Rental Of Living Or Sleeping Accommodations (Page 2 of 3) in pdf

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Rental charges or room rates paid by a full-time student enrolled in an institution offering

postsecondary education. A written statement from an official of the student’s institution,

documenting that the student attends the institution full time, is proof of the student’s

full-time enrollment.

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Rental charges or room rates paid by military personnel who are on active duty and are

present in the community under official orders. Military personnel must provide a copy of

the official orders or an overflow certificate issued to active duty military personnel making

it necessary to occupy the accommodation.

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Rental of accommodations in a migrant labor camp.

Trailer Camps, Recreational Vehicle Parks, and Mobile Home Parks

Rental charges at trailer camps, recreational vehicle parks, and mobile home parks (except mobile

home lots regulated by Chapter 723, Florida Statutes) are taxable unless more than 50 percent of

the total rental units are occupied by tenants who have continuously resided there for more than

three months. When more than 50 percent of the total rental units available are occupied by

tenants who have continuously resided there for more than three months, the owner or owner’s

representative of the camp or park must file a Declaration of Taxable Status - Trailer Camps,

Mobile Home Parks, and Recreational Vehicle Parks (Form DR-72-2) with the Department to

exempt the rental units from the transient rental taxes. All rental charges for accommodations at a

camp or park are taxable until the owner or owner’s representative informs the Department the

charges qualify for exemption.

This exemption only applies to the rental units. Any retail sales or rentals of tangible personal

property (for example, non-grocery items and recreational equipment) or rentals of commercial

rental property are taxable.

Who Must Register to Collect Tax?

The owner of living or sleeping accommodations must register each taxable accommodation

separately. You can register to collect and report tax through our website. The site will guide you

through an application interview that will help you determine your tax obligations. If you do not

have Internet access, you can complete a paper Florida Business Tax Application (Form DR-1).

If the property owner uses a real estate brokerage firm, other entity, or other person (not an

employee) to collect or receive rent or license fees on behalf of the owners (lessors), then such

firm, entity, or person must register. Agents who are registering multiple properties for

management and rental may complete an Application for Collective Registration for Short-term

Rental of Living or Sleeping Accommodations (Form DR-1C). You must complete a separate

application for each county where property is located.

Subleases

Any person who leases a taxable accommodation and then subleases it to a third party must register

as a dealer and collect the applicable tax due on the subrents, subleases, sublets, or licenses. The

dealer may issue a copy of their current Florida Annual Resale Certificate to the property owner or

property owner’s representative to rent accommodations tax-exempt or take a credit for the tax paid to

the owner or owner’s representative on the original lease.

Any person, who cannot prove sales tax has been paid to the landlord, is liable to Florida for any

applicable tax, interest, or penalty due on the subleased property.

When is Tax Due?

Returns and payments are due the first day of the month and late after the 20th of the month

following each reporting period, whether you are filing monthly, quarterly, twice a year, or yearly. If

the 20th falls on a Saturday, Sunday, or state or federal holiday, returns and payments will be timely

if they are postmarked on the first business day after the 20th. Florida law requires you to file a

tax return even if you do not owe sales and use tax.

Florida Department of Revenue, Sales and Use Tax on Rental of Living or Sleeping Accommodations, Page 2

Florida Sales And Use Tax On Rental Of Living Or Sleeping Accommodations Page 2

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