On Sales Tax & Domicile   If you lease Florida real property to a tenant for a period of 6 months or less, you will need to charge and collect Florida sales tax, and possibly additional county tax. To determine this, please go through the following questionnaire:   1.      Was your real estate property available to rent to the public during the entire year? If not, please explain 2.      Was your real estate property commercial or residential? (Please circle one) 3.      Do you understand the Florida sales tax laws regarding: Commercial real estate? Rental of transient (six months or less) sleeping arrangements? 4.      Do you have written leases? 5.      What are the terms of your lease? 6 months or less More than 6 months Month-to-month 6.      Does your leasing tenant pay insurance or taxes?      How Does One Ensure Florida is His/Her "Tax Home"?  Here's a handy checklist: File a Notarized “Declaration of Domicile” as a manifestation and evidence of domicile in the Florida County Clerk’s office and the appropriate office of the former state. Purchase a Florida residence. Obtain a “ Homestead Tax Exemption.” Register and vote here, and cancel former voter registration. Enroll children in school. Obtain a Florida drivers license, re-register your car, and turn in the old plates. Maintain a bank account, safe deposit box and securities in Florida. Obtain an occupational license. Pursue Florida business interests and activities. Affiliate with a church and social clubs. Transfer union membership. File applicable Florida and County tax returns. Change the place of filing of your federal income tax return. Acquire a cemetery lot. Locate Last Will and Testament in Florida. Wills contain a provision indicating which state laws govern. Recite domicile in wills and trusts. Make local charitable contributions. Send notification of removal to prior state’s taxing authority