Sales and Use Tax on Tangible
Personal Property Rentals
Tangible Personal Property – Personal property that can be seen, weighed, measured, or
touched or is in any way perceptible to the senses, including electric power or energy.
Lessor – Owner of tangible personal property who allows the use of a property, in return for a
Lessee – Person who uses tangible personal property in return for a rental payment paid to the
Rental Payment – Payment made directly to the lessor for temporary possession and use of
tangible personal property, without the transfer of title to the property.
What is Taxable?
Here are a few examples of tangible personal property rentals that are subject to sales tax and
applicable discretionary sales surtax:
books, audio tapes
computers and copiers
lawn mowers, chainsaws, edgers
machinery, equipment, and tools
roller skates, ice skates
skis, jet skis, surfboards
What is Not Taxable?
Here are a few examples of tangible personal property rentals that are not subject to sales tax:
Rental of equipment when the owner furnishes the equipment, operator, and
supplies, and contracts their use to work under his direction according to his
customer’s specifications, and the customer does not take possession of the
equipment or have any direction or control over the equipment or its operation.
Charters of any boat or vessel with a crew for the purpose of fishing.
Air taxi charters to transport a passenger to a certain destination (passenger does not
pilot or take possession of aircraft).
Motion picture films, when a fee is charged for viewing the films.
All rentals to nonprofit organizations are exempt when the organization presents a current and
valid Florida Consumer’s Certificate of Exemption (Form DR-14) to the lessor.
If you are unsure if your leases or rentals are taxable, contact Taxpayer Services.
Florida Department of Revenue, Sales and Use Tax on Tangible Personal Property Rentals, Page 1