Florida commercial rent sales tax ended by rental period
Florida ended sales tax on commercial real-property rent for rental periods that start on or after October 1, 2025. County surtax ended for those periods too.
The rental period controls, not only the day the tenant paid. A period that ended before October 1 can still use the old tax rule. A period that began on or after that date falls under the repeal.
Office, shop, warehouse, and self-storage-unit rent are part of the change. Short lodging stays are not. Florida still taxes living, sleeping, or housekeeping space rented for six months or less. Parking or storing a car, docking or storing a boat, and tying down or storing a plane also remain taxable.
Florida Revenue updated accounts that were set up only for commercial rent. Those dealers still had to file each assigned return through the last period, even when it showed zero. Accounts with other taxable sales stayed open.
When checking a lease, match each charge to its rental period. Then look for parking, dock, plane, lodging, or other charges that still have their own tax rule.
Sources
Last checked against these sources: July 27, 2026.
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