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View Full Version : Is rental income from real estate subject to sales tax in state of Florida


jatlaw
Sep 4, 2007, 08:10 PM
Is rental income from real estate subject to sales tax in state of Florida?
I have a house that I rented out, I have been told the rental income is subject to sales tax. I had rental property in California, I never paid sales tax the rental income.

Can someone please confirm this for me.
Thanks
Jatlaw

JohnSnownw
Sep 4, 2007, 08:31 PM
Section 212.031(1)(a), F. S. in pertinent part, provides:
It is declared to be the legislative intent that every
Person is exercising a taxable privilege who engages in the
Business of renting, leasing or letting any real property .
.. . (Emphasis supplied.)

From:

Advisory Legal Opinion - Taxation of rental income (http://myfloridalegal.com/ago.nsf/Opinions/A21E8806249F2C24852566B8005CF67A)

Here is a link to info on Florida Sales Tax concerning rental property:

FL Dept Rev - Sales and Use Tax on Rental of Living or Sleeping Accommodations (http://dor.myflorida.com/dor/taxes/res_real_property.html)