Money and taxes
Florida commercial rent tax repeal is date-based
Florida repealed state sales tax and discretionary surtax on many commercial real property rentals for periods starting October 1, 2025, but older rent periods still need care.
Florida used to be unusual because many commercial rents had a state sales tax line.
That changed for many business leases. Florida Revenue’s notice says state sales tax on many commercial real property rents ended for rental periods that begin on or after October 1, 2025. The local surtax tied to that rent ended for those periods too.
The date is the part to circle. Rent for periods through September 2025 can still follow the old tax rule, even if the check was written later. Match the tax question to the rent period, not only to the payment date.
Also keep the repeal in its lane. Office, retail, warehouse, and self-storage space are named as examples. Short stays, parking lots, marinas, boat docks, and airport tie-down space can follow other rules.
If you are checking a lease ledger, mark October 1, 2025, on the page. Then check old months, deposits, parking, storage, and mixed-use charges one line at a time.
Official sources
Last checked against these sources: July 1, 2026.