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.

Click here to see Rule 12A-1.061, F.A.C. Rentals, Leases, and Licenses to Use Transient Accommodations.
https://taxlaw.state.fl.us/wordfiles/SUT%20FAC%2012A-1.061.pdf

Click here to see the Florida Department of Revenue Hotel/Transient Rentals Standard Industry Guide for more information.  Please call (561) 355-2726 if you have any questions.
http://dor.myflorida.com/dor/taxes/sigs/transportation_external.pdf

* 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, has been posted to the DOR Internet site.

Click here to view TIP 11A01-05