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Declaration of Taxable Status

DR-72-2

R. 01/17

Trailer Camps, Mobile Home Parks, and Recreational Vehicle Parks

Rule 12A-1.097

Florida Administrative Code

Effective

01/17

General Information and Instructions

Registration Information

You are not required to file Form DR-72-2 with the

Before completing this declaration (Form DR-72-2), you

Department to exempt the transient rentals at these mobile

must have a sales and use tax Certificate of Registration

home parks.

(Form DR-11) for the camp or park location.

Exemption Applies to Transient Rental Taxes Only

You can register to collect and report tax through the

This exemption applies only to state and local taxes

Department's website. The site will guide you through an

imposed on transient accommodations within a tax-exempt

application interview that will help you determine your tax

trailer camp, mobile home park, or recreational vehicle park.

obligations. If you do not have Internet access, you can

The Department provides a copy of Form DR-72-2 to the

complete a paper Florida Business Tax Application

appropriate local tourist development tax collector where

(Form DR-1).

the camp or park is located. Owners, who sell or rent

taxable items, parking or docking spaces, storage facilities,

Determination of Exemption

operate vending machines or amusement machines, or

Transient accommodations at trailer camps, mobile home

charge admission fees must continue to collect and remit

parks, and recreational vehicle parks are tax exempt when

sales tax.

more than 50 percent of the total rental units available are

Required Annual Review - Return to Taxable Status

occupied by tenants who have continuously resided there

At the end of each accounting year, the occupancy records at

for more than 3 months. The total available units include all

tax-exempt camps and parks must be reviewed to determine

rental spaces for camping or parking trailers, recreational

whether more than 50 percent of the total rental units

vehicles, and mobile homes, and all other transient

available at the camp or park continue to be occupied by

accommodations available for rent within the camp or park.

tenants residing at the camp or park for more than 3 months.

Form DR-72-2 must be filed with the Department to declare

that the camp or park qualifies for exemption from the

•

When a camp or park no longer qualifies for the

transient rental taxes.

exemption, Form DR-72-2 must be filed with the

Department no later than the 20th day of the first month

Mobile Home Lots Regulated Under Chapter 723, Florida

of the owner's next accounting year. Tax is due on the

Statutes (F.S.)

transient rentals at the camp or park beginning the first

Mobile home lots regulated under Chapter 723, F.S.,

day of the owner's next accounting year.

(mobile home parks with 10 or more mobile home lots that

•

When the camp or park remains tax exempt, no

must be rented for periods of at least one year), are exempt.

declaration or notification is required.

This form is a declaration, not an application.

The Department will not send any notice of approval to the taxpayer.

Information, forms, and tutorials are available on our

To find a taxpayer service center near you, go to:

website:

If you need more information or have questions, call

Get the Latest Tax Information

Taxpayer Services at 850-488-6800, Monday through

Friday (excluding holidays).

Subscribe to our tax publications to receive due date

reminders or an email when we post:

For written replies to tax questions, write to:

•

Tax Information Publications (TIPs).

Taxpayer Services - MS 3-2000

Florida Department of Revenue

•

Proposed rules, notices of rule development workshops, and

5050 W Tennessee St

more.

Tallahassee FL 32399-0112

Go to:

Form Dr-72-2 - Declaration Of Taxable Status Trailer Camps, Mobile Home Parks, And Recreational Vehicle Parks

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