Rentals, Sales, or Services  NOT Subject to Tourist Development Taxes

Some common charges that are not subject to the Tourist Development Tax include:

• Charges for telecommunication services, including facsimile services.
• Charges for television system program services, including charges for movies, electronic games, videotapes and DVDs.
• Food, drinks, and other items, such as combs, shampoo, playing cards, aspirin, or similar items purchased through a
  refrigerator or other device located within a guest’s accommodation.
• Charges for the use of safes or safety deposit boxes located at an establishment’s registration desk. (In-room safes are subject
  to the Tourist Development Tax).
• Charges, fines, or damage fees for lost or damaged items, such as room keys, towels, linens, dishes, silverware, or other similar items.
• Charges for admissions, such as golf, tennis, cultural or events, billed separately to a guests accommodation bill.
• Charges for transportation services.
• Laundry services charged to a guest or tenant’s accommodation bill.
• Valet service charged to a guest or tenant’s accommodation bill.
• Merchandise packaging or delivery service charged to a guest’s accommodation bill, such as flower delivery services or charges
  for packaging and delivering items for shipment under the direction of the guest.

 (Click here to view 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