The following rentals/leases are specifically exempt.
- Bona fide written leases for longer than six months and 1 day
- Continuous residence (exempt after six months and 1 day provided TDT )
- Federal employees on official travel orders
- Governmental units (e.g. county, city, municipal)
- Employees of non-federal governmental units on official business
- Military employees on active duty
- Full-time students enrolled in an institution offering postsecondary education
- Foreign diplomats*
Please note that special conditions must be met in order for the transaction to be exempt. The accommodation owner/operator will become liable for any tax due in the event that an audit reveals ineligibility or inadequate documentation.
View the Florida Department of Revenue Hotel/Transient Rentals Standard Industry Guide for more information. Call (561) 355 - 3547 for additional questions.
* NOTE: The Department of State has changed the exemption cards for U. S. Diplomats from a color coded system to images of one of four different animals: an owl, buffalo, eagle, or deer. Only a card with an image of an owl can be used for official stays at hotels. If a card is presented with an image of a buffalo, please check to ensure there is no amount restriction or the statement “not valid for hotels.” Please refer to the Florida Department of Revenue Tax Information Publication (TIP) 11A01-05 New U.S. Diplomatic Tax Exemption Cards, dated 07/15/2011. It has been posted to the DOR Internet site.