Florida Repeals Business Rent Tax Effective October 1, 2025: New Guidance Issued

• Florida Department of Revenue issued guidance on new legislation effective October 1, 2025
• The law repeals state and local sales tax on rent under commercial leases
• No state sales tax or discretionary sales surtax applies to rent or license fees for periods starting on or after October 1, 2025
• Guidance includes examples of commercial rentals affected by the repeal such as office space, retail space, warehouses, and self-storage units
• Sales tax and discretionary sales surtax still apply to rent or license fees for periods through September 2025
• Sales tax continues for transient rentals, parking or storage spaces for vehicles, docking or storage spaces for boats, and tie-down or storage space for aircraft

Source: deloitte.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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