Sales Tax on Commercial Rentals Repealed Effective October 1, 2025

Florida businesses and commercial landlords should note that the state sales tax on commercial real-property rentals was repealed effective Oct. 1, 2025. That means no state sales tax (and no discretionary surtax) applies to rent or license fees for occupancy periods beginning on or after Oct. 1; however, payments covering periods through September 2025 remain taxable and must still be reported. Landlords who only filed sales tax for commercial rents should close out their final return periods, and tenants who were charged tax for post-Oct. 1 occupancy can request refunds from their landlords. Update leases, invoicing, and point-of-sale settings accordingly. For more information click here.