Florida Rental Tax

[Chris Martin]

My girlfriend and I are looking to begin in REI with a house hack in the West Palm Beach area. With any lease under 6 months in Florida being subject to 6% sales tax plus additional county tax, I have read that those taxes do not apply for owner-occupied transient housing.

We are planning to rent rooms to coworkers who are seasonal (~7-8 months per year), but are looking for options in the other 3-4 months. Do we still need to register with the state and pay the tax if we have short term renters in our house while also living there, or will that be considered exempt?