- Florida repeals state sales tax on commercial rentals effective October 1, 2025
- No state sales tax or discretionary sales surtax on rent or license fees for periods starting on or after October 1, 2025
- Repeal applies to commercial office or retail space, warehouses, and self-storage units
- Sales tax continues for rent or license fees for periods through September 2025
- Sales tax still applies to transient rentals, parking or storage spaces for vehicles, docking or storage spaces for boats, and tie-down or storage space for aircraft
- Taxpayers must file returns for periods through September 2025 if their account is used for commercial rentals
- Department of Revenue will update account status after final reporting period
- Tax Information Publication with FAQs is available on the DOR’s website
Source: salestaxinstitute.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.
