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Exemptions

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 Rule 12A-1.061, F.A.C. Rentals, Leases, and Licenses to Use Transient Accommodations

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.

 

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