Florida State Department of Revenue - Do I need a Sales & Use Tax Certificate Number?

[Yann-and-Vanessa0]

Hi everyone, 

I recently began listing my property on Airbnb and obtained a Sales & Use Tax Certificate Number from the Florida Department of Revenue. However, I understand that Airbnb may remit these taxes on my behalf using their own certificate number. Could someone please confirm if this is correct? If so, should I close the Sales & Use Tax Certificate Number I obtained, especially since I recently received a letter from the Department of Revenue regarding unreported taxes under that certificate?

[Alex]

Hello @Yann-and-Vanessa0, 

I'm going to tag some members from Florida to see if they can help you with this question about Sales and Use Tax certificate number: @Maria22471, @Karen1, @Bradley181 and @Bryon48.

Thanks everyone in advance and hope this helps!

Best, 
Alex

[Lorna170]

@Yann-and-Vanessa0  I have a Tax ID number from NC. AirBnB collects the taxes for my property in NC; I do not receive them in my payout.  They purportedly send those taxes to the various agencies, but DO NOT report the tax IDs of the property owners and what portion of the taxes remitted should be applied to those owner accounts.

On the advice of my accountant, I file the required monthly, quarterly and annual tax returns with all of the agencies.  I file reports showing the earnings of the property, the amount of taxes for the agency that were collected by AirBnB and that ZERO additional taxes are owed by me as AirBnB is collecting and paying the tax "on my behalf".  It is a PITA to have to do this, but without this reporting paper trail I would be liable for the taxes on my earnings.  

[Bryon48]

Yes, Airbnb pays the 6.5% FL state sales tax. We had same issue. Had to get a sales & use tax certificate, but was later told to call DOR and deactivate it. If you leave it active, however, you must file a monthly or annual return with DOR, depending on how your account was set up. Even if Airbnb collects i remits the sales tax, you still need to file the returns and just put $0. Thankfully, DOR walked us through this and we got it 

[Raya526]

@Bryon48 I have had such a difficult time with this! I called the department of revenue, but had a mean person answer the phone. I explained that Airbnb sends them the tax money on my behalf. She told me that was not true, she refused to transfer me to anybody else, and eventually she hung up when I kept trying to deactivate it.  Now I receive these monthly letters from the department of revenue telling me I owe them thousands of dollars and a monthly tax filing. I don't know where to turn. Perhaps I need to pay a tax attorney who has a contact at the department of revenue so I do not get stuck with the mean people who answer the phone, read a script, and are not familiar with how Airbnb submits our tax payments to them. 

[Karen1 · Accepted solution]

Hello, Yann and Vanessa.  Florida taxes are confusing so a few years ago I wrote a tutorial for Florida Hosts which you may find helpful:

https://community.withairbnb.com/t5/Community-Guides/Florida-Sales-Tax-Tutorial-Revised-April-2024/m...

Basically, you need a Florida license from the Dept of Business and Professional Regulation.  Also, you need an account with a tax ID from the FL Dept of Revenue.  But if you use only Airbnb to rent your property,  call the FL Dept Of Revenue and tell them to change your status to: Active, but not required to file. This is because Airbnb collects and remits the state sales tax for all Florida hosts. No need to report to the FL DOR unless you use multiple rental platforms.

Now, don't forget about getting your county's business license.  Your county's tax collector's office can walk you through that. You may or may not have to collect the tourist/bed tax from your guests depending on what county you rent in. Some counties allow Airbnb to collect that tax for you, other counties do not. I hope this makes sense.

Good luck, Karen

[Raya526]

Hi @Karen1, 

In your experience, is there a way to reach somebody higher up than the initial receptionist at the Department of Revenue? Like the original poster, I obtained a Sales & Use Tax Certificate Number from the Florida Department of Revenue. I also submitted an "Application for an Initial Vacation Rental Dwelling License" with DBPR, the Florida Department of Business and Professional Regulation.  The Department of Revenue sent me forms and instructions to submit a return every month.  I called the FL Dept Of Revenue and explained this is for an AirBnb, that the site remits the tax payments to them, and to change my status to: Active, but not required to file.  The woman who answered the phone there insisted there is no such thing being not required to file, that there is no such thing as AirBnb sending the state tax payments, etc. I repeatedly asked to be transferred to somebody else, but she refused to transfer me.  Eventually she hung up. Now the department of revenue sent me a "Notice of Final Assessment" which states "tax due $4,283.56." I have no idea where they got this figure or what is going on. 

[Karen1]

@Raya526 

Hello!  Refer to the email that @David-And-Cheri1 posted. If you do not use any other platform than Airbnb, you do not need to file with the Florida DOR. But, just like all large companies, employee training is an on-going issue and not everyone is at the same level of knowledge or expertise. I would call back and hope to get another person. I would start by saying that you received a tax due bill and need to have clarification as to why you received it and how it was calculated. If you do not get the answer you want (as in, this was their mistake) ask to speak to a supervisor. If that can't happen, get the person's name, wait awhile, and call back until you get someone competent. 

Good luck, Karen

[David-And-Cheri1]

Per this email from FL Dept. Of Revenue, if you exclusively use Airbnb, you are not required to register, as they collect and remit in FL.   Otherwise, if you use other platforms, or are independent, you will need to register, remit, and file.