The document “Sales Tax Exemption for RV Parks – FL DOR Form DR 72-2” provides guidelines on the sales tax exemption applicable to transient accommodations in trailer camps, mobile home parks, and recreational vehicle parks in Florida. According to Florida Statutes and the Department of Revenue, these accommodations are exempt from transient rental taxes if over 50% of the rental units are occupied by tenants who have resided there for more than three months continuously. The document details the process for obtaining a Certificate of Registration (Form DR-11) necessary before filing for exemption using Form DR-72-2. It also outlines the conditions under which mobile home lots are exempt and specifies that this exemption applies solely to transient rental taxes, not other taxable services or sales within the parks. Annual reviews are required to maintain this exemption, with necessary adjustments to be reported to the Department of Revenue.
Keywords: Sales tax exemption, Florida Department of Revenue, RV parks, transient accommodations, Form DR-72-2, annual review, Certificate of Registration, transient rental taxes, mobile home parks, trailer camps.
