What is a taxable rental? According to Florida Administrative Code, unless otherwise exempt, "every  person is exercising a taxable privilege when engaging in the business of renting, leasing, letting, or granting licenses to others to use transient accommodations, unless the rental charges or room rates are specifically exempt".  Anyone who has entered into a bona fide written lease for greater than 6 months is exempt from sales tax and tourist development tax on the lease payments.  If there is no written agreement, the owner is required to collect and remit the state sales tax and tourist tax for the first six months.  The seventh month and every month thereafter will be exempt provided the same renter continues to reside at the same location. What is a transient accommodation? "Transient accommodation" means each living quarter or sleeping or housekeeping accommodation in any hotel, motel, apartment house, multiple unit structure (e.g., duplex, triplex, quadraplex, condominium), roominghouse, tourist or mobile home court (e.g., trailer court, motor court, recreational vehicle camp, fish camp), single family dwelling, garage apartment, beach house or cottage, cooperatively owned apartment, condominium parcel, timeshare resort, mobile home, or any other house, boat that has a permanent, fixed location at a dock and is not operated on the water away from the dock by the tenant (e.g., houseboat permanently moored at a dock, but not including cruise liners used in their normal course of business), vehicle, or other structure, place, or location held out to the public to be a place where living quarters or sleeping or housekeeping accommodations are provided to transient guests for consideration. Each room or unit within a multiple unit structure is an accommodation.   F.A.C. 12A-1.061(2)(f) Link to Florida Statute (See Chapter 212.03) Link to Florida Administrative Code (See 12A-1.061)