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+--- Thread: DR-15 and Florida Sales Use Taxes (/showthread.php?tid=264)
DR-15 and Florida Sales Use Taxes - Paule123 - 11-14-2025
Any other direct booking hosts familiar with form DR-15?. Until now I've had all zeros because all my bookings were through Airbnb who submits taxes to the state. Now I had a direct booking and the FL DOR system keeps telling me Line 4D, tax collected, exceeds the expected maximum amount. Please review return and make necessary corrections. Why? Aren't I supposed to add together the 6% state tax and 5% county tourist tax and multiply it by the taxable amount? [/url][url=https://floridarevenue.com/forms_library/current/dr15.pdf]DR-15 Thanks in advance hosts and tax experts!
RE: DR-15 and Florida Sales Use Taxes - No1Host - 11-16-2025
I have this source bookmarked and found it very helpful when i filled out our DR-15 form.
Florida has different sales tax rules for short-term and long-term rentals:
Short-term rentals (6 months or less) are subject to sales tax.
This applies to places like apartments, condos, hotels, and vacation rentals.
Renters also may be charged a local “bed tax” (tourist development tax).
Long-term rentals (over 6 months) are exempt from sales tax.
Simple Example:
If you rent a beach condo in Florida for 3 months at $2,000/month, and the combined state and local tax rate is 12%:
Tax = $2,000 x 3 months x 12% = $720
Total cost = $6,000 + $720 = $6,720
If the same condo is rented for 7 months, no sales tax applies.
All examples assume:
Short-term rental (3 months)
Monthly rent = $2,000
Total rent = $6,000
? 1. Miami (Miami-Dade County)
State Sales Tax: 6%
Local Surtax: 1%
Tourist Development Tax: 6%
? Total Tax: 13%
Tax Due: $6,000 × 13% = $780
Total with Tax: $6,780
? 2. Key West (Monroe County)
State Sales Tax: 6%
Local Surtax: 1.5%
Tourist Development Tax: 5%
? Total Tax: 12.5%
Tax Due: $6,000 × 12.5% = $750
Total with Tax: $6,750
? 3. Palm Beach (Palm Beach County)
State Sales Tax: 6%
Local Surtax: 1%
Tourist Development Tax: 6%
? Total Tax: 13%
Tax Due: $6,000 × 13% = $780
Total with Tax: $6,780
Source: https://taxattorneylegal.com/tax-lawyer-near-me/f/florida-short-term-vs-long-term-rental-sales-tax-rules