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Florida Tax Rate Change, October 2015


 Columbia County, Florida, to increase tourist development tax for transient rental transactions.

The tourist development tax for transient rental transactions in Columbia County, Florida, is increasing from 4% to 5%, effective October 1, 2015. The combined tax rate (which includes the 6% state sales tax and the 1% discretionary sales surtax) will therefore jump to 12%.

Tourist development tax applies to the rental, lease, or let for consideration “any living or sleeping or housekeeping accommodations for a term of six months or less.” Living accommodations include the following:

  • Apartments and condominiums
  • Hotels and motels
  • Mobil homes
  • Multi-unit dwellings
  • Single-family dwellings
  • Rooming houses
  • Timeshare resorts
  • Vacation houses

When transient rentals are specifically exempt from sales tax, they are also exempt from the tourist development tax. Additional information.

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.