FL SALES TAX EXEMPTION – DECLARATION OF TAXABLE STATUS DR-72-2

The document “FL SALES TAX EXEMPTION – DECLARATION OF TAXABLE STATUS DR-72-2” discusses the criteria for sales tax exemption for trailer camps, mobile home parks, and recreational vehicle parks in Florida. It specifies that transient rental accommodations are exempt from tax if more than 50% of the rental spaces are occupied by tenants who have resided there for more than three months continuously. Owners must file Form DR-72-2 to declare this exemption status with the Department of Revenue. Additionally, mobile home lots regulated under Chapter 723, Florida Statutes, are exempt from these taxes, and owners do not need to file Form DR-72-2. The document also covers requirements for annual re-determination of taxable status and emphasizes compliance with local and state tax regulations.

Keywords: FL sales tax exemption, transient rental accommodations, Form DR-72-2, mobile home parks, recreational vehicle parks, trailer camps, tax declaration, Chapter 723 F.S., local transient rental taxes, Department of Revenue.