Exemption from paying TDT: Providers of short-term rentals are required to collect TDT from all guests/tenants except for those guests/tenants who are exempt from paying the TDT. For a guest/tenant to receive an exemption from the TDT, the guest/tenant must present their Sales Tax Exemption Certificate and follow required payment protocols (provided by Florida Department of Revenue), the tenant must complete the appropriate paperwork and the short-term rental must support the underlying exemption.
