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TIP #10A19-03
DATE ISSUED: June 23, 2010

Communications Services Tax
Sales of Communications Services to Transient Public Lodging Establishments

The partial exemption for sales of communications services to residential households described in s. 202.125, Florida Statutes (F.S.), does not apply to any residence that constitutes all or part of a transient public lodging establishment as defined in Chapter 509, F.S.

A "transient public lodging establishment," means any unit, group of units, dwelling, building, or group of buildings within a single complex of buildings that is:

  • advertised or held out to the public as a place that is regularly rented to guests; or
  • rented more than three times in a calendar year, with each separate rental period of less than 1 calendar month or less than 30 days.

References:  Section 202.125, Florida Statutes; Chapter 2010-138, Laws of Florida, (Section 4, CS/HB 7157, 1st Engrossed).

For More Information

This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.

For forms and other information, visit our website at or call Taxpayer Services at 800-352-3671, Monday through Friday (excluding holidays).

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, MS 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.

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