07/12/2025
Beginning October 1, 2025, Florida will no longer impose a state or local sales tax on commercial rentals. This change is the result of House Bill 7031, which was signed into law by Governor DeSantis on June 30, 2025.
This repeal applies to leases of commercial real property such as office space, retail stores, warehouses, and industrial facilities. However, some exceptions remain, and sales tax will still be collected on rentals of:
Short-term residential rentals.
Parking spaces.
Boat docking and storage.
Aircraft hangar and storage rentals.
For landlords, it is important to update billing and accounting systems to reflect the change, ensuring that sales tax is no longer collected on rent payments for periods of occupancy from October 1, 2025 onwards. Tenants should also review their lease agreements and upcoming invoices to confirm the proper removal of the sales tax.
It is important to remember that the sales tax applies based on the period of occupancy, not the date of payment. Therefore, if a tenant pays October 2025 rent in September, no sales tax will be due. Conversely, if a tenant pays August or September 2025 rent in October, sales tax will still apply to those payments.
