Rentals, Leases, and Licenses to Use Transient Accommodations (Ch. 12A-1; Department of Agriculture and Consumer Services)
Fla. Admin. Code R. 12A-1.061
Florida Administrative Code
Rule: 12A-1.061
Rule Title: Rentals, Leases, and Licenses to Use Transient Accommodations
Department:
DEPARTMENT OF REVENUE
Division:
Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax
Chapter:
SALES AND USE TAX
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
Effective Date:
12/29/2025
History Notes:
Rulemaking Authority 125.0104(3)(k) , 125.0108(2)(e) , 212.0305(3)(f) , 212.18(2) , 213.06(1) FS. Law Implemented 92.525(1)(b) , 119.071(5) , 212.02(2) , (10)(a)-(g), (16), 212.03(1) , (2), (3), (4), (5), (7), 212.054(3)(h) , 212.055 , 212.08(6) , (7)(i), (m), 212.11(1) , (2), 212.12(7) , (9), (12), 212.13(2) , 212.18(3) , 213.37 , 213.756 FS. History–New 10-7-68, Amended 1-7-70, 1-17-71, 6-16-72, 7-19-72, 4-19-74, 12-11-74, 5-27-75, 10-18-78, 4-11-80, 7-20-82, 1-29-83, 6-11-85, Formerly 12A-1.61, Amended 10-16-89, 3-17-94, 1-2-95, 3-20-96, 11-30-97, 7-1-99, 3-4-01(4), 3-4-01(2), (5), (14), 10-2-01, 8-1-02, 9-1-09, 6-28-10, 7-20-11, 5-9-13, 12-29-25.
References in this version:
No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section
Description
Publish
Date
Final
12A-1.061
Rentals, Leases, and Licenses to Use Transient Accommodations
Effective:
12/29/2025
Proposed
12A-1.001
......
The purpose of the proposed amendments to Rule
Chapter 12A-1, F.A.C. (Sales and Use Tax), is to: (1) clarify the exemption for blind persons applies to partially sighted persons who hold an identification card issued by ....
10/13/2025
Vol. 51/199
Development
12A-1.001
......
The purpose of the draft amendments to Rule 12A-1.001(3), F.A.C. (Specific Exemptions), is to clarify that persons partially sighted that hold an identification card issued by the Division of Blind Services, as provided ....
7/31/2025
Vol. 51/148
Final
12A-1.061
Rentals, Leases, and Licenses to Use Transient Accommodations
Effective:
05/09/2013
Proposed
12A-1.061
The purpose of the proposed amendments to Rule 12A-1.061, F.A.C. (Rentals, Leases, and Licenses to Use Transient Accommodations), is to: (1) provide in the Department’s rule regarding sales tax imposed on transient accommodations ....
1/7/2013
Vol. 39/04
Development
12A-1.061
The purpose of the proposed amendments to Rule 12A-1.061, F.A.C. (Rentals, Leases, and Licenses to Use Transient Accommodations), is to: (1) provide that the rule governs the administration of sales tax and any locally-imposed ....
7/20/2012
Vol. 38/29
Final
12A-1.061
Rentals, Leases, and Licenses to Use Transient Accommodations
Effective:
07/20/2011
Proposed
12A-1.061
The purpose of the proposed amendments to Rule 12A-1.061, F.A.C. (Rentals, Leases, and Licenses to Use Transient Accommodations), is to include the provisions regarding timeshares provided in
Chapter 2009-133, L.O.F. This ....
5/6/2011
Vol. 37/18
Public Meeting
12A-1.061
Approval to publish a Notice of Proposed Rulemaking for Rule 12A-1.061, F.A.C. (Rentals, Leases, and Licenses to Use Transient Accommodations), ....
April 19, 2011, during a regular meeting of the Governor and ....
Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
3/25/2011
Vol. 37/12
Development
12A-1.061
The purpose of the proposed amendments to Rule 12A-1.061, F.A.C. (Rentals, Leases, and Licenses to Use Transient Accommodations), is to include the provisions regarding timeshares provided in
Chapter 2009-133, L.O.F. This ....
9/24/2010
Vol. 36/38
Final
12A-1.061
Rentals, Leases, and Licenses to Use Transient Accommodations
Effective:
06/28/2010
Development
12A-1.061
The purpose of the proposed amendments to Rule 12A-1.061, F.A.C. (Rentals, Leases, and Licenses to Use Transient Accommodations), is to include the provisions regarding timeshares provided in
Chapter 2009-133, L.O.F. This ....
5/28/2010
Vol. 36/21
Proposed
12A-1.060
......
Section 1,
Chapter 2009-237, L.O.F., requires agencies to identify in writing the specific federal or state laws governing the collection, use, and release of social security numbers. Social security numbers are used by ....
4/9/2010
Vol. 36/14
Development
12A-1.060
......
Section 1,
Chapter 2009-237, L.O.F., requires agencies to identify in writing the specific federal or state laws governing the collection, use, and release of social security numbers. Social security numbers are used by ....
1/15/2010
Vol. 36/02
Final
12A-1.061
Rentals, Leases, and Licenses to Use Transient Accommodations
Effective:
09/01/2009
Public Meeting
12A-1.004
......
Approval of the proposed amendments to Sales and Use Tax Rule 12A-1.004, F.A.C. (Sales Tax Brackets), Rule 12A-1.038, F.A.C. (Consumer’s Certificate ....
July 28, 2009, during a regular meeting of the Governor and ....
Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
7/17/2009
Vol. 35/28
Proposed
12A-1.004
......
The purpose of the proposed amendments to these sections of Rule
Chapter 12A-1, F.A.C. (Sales and Use Tax), is to: (1) update information on how to obtain sales tax and discretionary surtax rate tables; (2) clarify that ....
5/22/2009
Vol. 35/20
Public Meeting
12A-1.004
......
Approval to publish a Notice of Proposed Rulemaking for the following rule sections.
Sales and Use Tax – Rules 12A-1.004, F.A.C. (Sales Tax ....
March 10, 2009, during a regular meeting of the Governor and ....
Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
1/30/2009
Vol. 35/04
Development
12A-1.004
......
The purpose of the proposed amendments to Rule 12A-1.004, F.A.C. (Sales Tax Brackets), is to update the information on how to obtain copies of tax rate tables from the Department.
The purpose of the proposed amendments ....
12/19/2008
Vol. 34/51
Final
12A-1.061
Rentals, Leases, and Licenses to Use Transient Accommodations
Effective:
08/01/2002