Florida Explains Taxability of Temporary Housing for Hurricane Victims.

In a new release, the State of Florida discussed the guidelines for sales tax levied on housing accommodations for victims of Hurricane Charley. Housing that is rented for a period of six months or more is exempt from tax. If a resident is renting on a month-by-month basis, the first six months are taxable and every month following the first six consecutive months is exempt. If a nonprofit organization rents a room or block of rooms on behalf of hurricane victims, the rental is exempt. If the rental is intended to be a permanent residence for the occupant, it is exempt from tax. (Release, Florida Department of Revenue, September 2, 2004)

Posted on September 17, 2004