Tourist Tax Exemptions

This educational resource guide is provided as a courtesy. It is important

to understand that the rules governing the State of Florida tax

exemption requirements are subject to change, and it is the Dealer’s

responsibility to understand and keep up-to-date with all governing

requirements.

It is the legislative intent to tax each transient rental transaction, unless specifically exempt.

Each Dealer, in good faith, must verify the requesting party(s) ID.

For audit purposes, each Dealer has a duty to keep the applicable records to support the

authority see full governing rules.

• 12A-1.061 FAC (Rentals, Leases, and Licenses to Use Transient Accommodations) 5-

9-13

• 12A-1.038 FAC (Consumer’s Certificate of Exemption; Exemption Certificates) 1-17-

18

• 12A-1.0015 FAC (Sales for Export; Sales to Nonresident Dealers and Foreign

Diplomats) 6-12-03

• TIP No: 11A01-05 FDOR 7-15-11

The information below is a brief overview of the necessary requirements for each type.

Military Personnel on Active Duty

To qualify for this exemption, military personnel must present either of the following

documents to the owner or owner’s representative of the transient accommodation.

1. A copy of the official orders supporting the active-duty status of the military personnel

and making it necessary to occupy the transient accommodation; or

2. A copy of an overflow certificate issued to military personnel on active-duty status by any

unit of the U.S. Armed Services.

It is not required that an official military ID be presented and kept on record; however, the

personnel must prove that he or she is a military personnel and the Dealer, in good faith,

must verify this. Therefore, the military personnel should present his or her ID.

or room rates for transient accommodations, even though the employee may be reimbursed

by the federal government or its agencies, only when:

1. The federal government or its agencies pays the rental charges or room rates directly to

the owner or the owner’s representative of the transient accommodations or reimburses the

employee for the actual rental charges or room rates;

2. The employee does not use the transient accommodations for personal purposes; and,

3. The employee provides the owner or the owner’s representative of the transient

accommodations with the proper documentation.

Important: To authenticate that the Federal Government or its Agency employees are in

its agencies: i.e., state, county, city, or any other political subdivision of

the state

that holds a Consumer’s Certificate of Exemption (Form DR-14) issued by the Department

are exempt from tax on rental charges or room rates for transient accommodations only

when:

a. The rental charges or room rates are billed directly to and paid directly by the

governmental unit or the exempt organization;

b. The employee or representative does not use the transient accommodations for personal

c. The employee or representative provides the owner or the owner’s representative of the

Foreign Diplomats

Sales to foreign diplomats, consular officers, consular employees, and members of their

families are entitled to certain sales tax exemptions or limitations determined by the United

States Department of State when the United States Department of State has determined

that the foreign nation represented has a treaty with the United States that exempts United

States diplomats, consular officers, consular employees, and members of their families from

the foreign country's similar state and local sales taxes. Foreign diplomats and consular

personnel seeking an exemption from Florida sales tax must personally present to the

vendor at the time of purchase a tax exemption card issued to the individual by the United

States Department of State. The tax exemption card will set forth the terms of the sales tax

exemption to which the individual is entitled and will serve as the seller's authority to allow

the specific sales tax exemption as provided on the card to the named person whose

photograph appears on the card.

Full-time students enrolled in an institution offering postsecondary education who reside in

transient accommodations are exempt from the taxes imposed on transient

accommodations.

A written declaration of an appropriate official of the student’s institution reflecting that the

student named in the declaration is a full-time student of the institution is proof of the

student’s full-time enrollment. A written declaration of an appropriate official from the

Florida Department of Revenue may extend a copy of its certificate to the selling dealer to

purchase or rent taxable property, admissions, or services used for its authorized tax-exempt

purpose in lieu of paying sales tax. Purchases of property, admissions, or services used for

the entity’s authorized tax-exempt purposes must be made with the purchasing entity’s

funds and may not be made with personal funds of the purchasing entity’s authorized

representative. See rules 12A-1.061(15)(b)(1.)(a)(b)(c) and 1.038 (3)(a) FAC.

Important: The Dealer is required to retain a copy of the valid Consumer’s Certificate of

Exemption (Form DR-14) issued by the Florida Department of Revenue, and a copy of the

proof of payment identifying the entity as named on the exemption certificate. The form of

payment must be in the name of the organization granted the exemption. Rental charges or

purchases or rentals in Florida. See rule 12A-1.061 FAC.