Effective October 1, 2025, the state sales tax imposed on rent or license fees for the use of real property (commercial rentals) under section 212.031, Florida Statutes (F.S.), is repealed. This means no state sales tax or discretionary sales surtax applies to rent or license fees for rental or occupancy periods beginning on or after October 1, 2025.
Examples of commercial rentals subject to the repeal include:
- Rentals of commercial office or retail space
- Warehouses
- Self-storage units
Review the Florida Dept. of Revenue TIP Sheet regarding the repeal at https://floridarevenue.com/taxes/tips/Documents/TIP_25A01-04.pdf
