Effective October 1, 2025, the state sales tax imposed on rent of license fees for the use of real property (commercial rentals) under Section 212.031, Florida Statutes, will be repealed. This means that no state sales tax or discretionary sales surtax will apply to rent or license fees for rental or occupancy periods beginning on or after that date.
Examples of affected commercial rentals include:
Office or retail space
Warehouses
Self-storage units
Please note the following important exclusions:
Sales tax still applies to rent or license fee payments for occupancy periods through September 2025, even if paid after October 1.
Sales tax under Section 212.03, F.S., remains in effect for:
Transient rentals (six months or less)
Parking/storage for motor vehicles
Docking/storage for boats
Tie-down/storage for aircraft
Filing Requirements for Lessors: If your sales and use tax account is used solely for reporting commercial rental tax, you must continue filing returns through the applicable reporting period:
Monthly: July, August, September 2025
Quarterly: July–September 2025
Semiannual: July–December 2025
Annual: January–December 2025
Returns must be filed even if no tax is due. After your final return is received, the Florida Department of Revenue will update your account status accordingly.
For full details, please refer to the official Florida Tax Information Publication No. 25A01-04 here:
