[jatlaw]

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

[MarkRealEstateConsultant]

Generally No, not sales tax. Business income tax yes.

UNLESS the premises are part of a building where separate accommodations for two or more families living independently of each other are supplied to transient or permanent guests or tenants and the term of this Lease, above, is for six (6) months or less, under the Florida "Convention Development Tax Act", Landlord is required to collect and Tenant is required to pay, in addition to rent, a state tax (hereinafter referred to as "Convention Development Tax"), equal to six (6) percent of the monthly rental rate. Also, under the Convention Development Tax Act, the county may impose a tax (hereinafter referred to as "County Convention Tax") in addition to the state's Convention Development Tax. The aforementioned taxes apply to leases with a term of six (6) months or less and is collectible for a period not to exceed six (6) months if Tenant continuously resides in the same physical location. Landlord is prohibited from paying for, reimbursing Tenant or compensating Tenant, in any manner, for payment of these taxes. Additional information regarding these taxes is available from the county department of revenue or taxation in which the premises is located.