Explainer · Florida

Still seeing sales tax on your Florida business rent?

Florida ended its tax on covered commercial rent on October 1, 2025. Here’s what to look for on an invoice and what to ask your landlord.

The Bumby Block building and neighboring storefronts on Church Street in Orlando.
Bumby Block on Church Street, Orlando. File photo, 2014. Photo: Visitor7 · CC BY-SA 3.0 · Cropped

Still seeing sales tax on your office, shop, or warehouse rent? Pull out the invoice and check which months the charge covers.

Florida ended its sales tax and the related county surtax on covered commercial rent for rental periods beginning October 1, 2025. But an old balance can still carry tax, even if you’re paying it now. The rental period, rather than the date you send the money, is what matters.

The Department of Revenue’s explanation of the rent-tax repeal covers offices, shops, warehouses, and self-storage units. It also addresses a situation familiar to salon owners: renting floor space in a salon.

Read the charge, not just the total

An invoice might combine this month’s rent, an overdue payment, and parking. Those lines can have different tax treatment.

The repeal doesn’t cover every rental. Short-term accommodation rentals of six months or less, motor-vehicle parking or storage in parking lots or garages, boat docking or storage at docks and marinas, and aircraft tie-down or storage at airports remain outside it.

Here are a few example charges and the questions they raise:

If the invoice includes…Check this
October 2026 office rentIs the tax being charged on covered commercial rent for this period?
An unpaid September 2025 balanceThat earlier rental period was still taxable. Paying it later doesn’t remove the tax.
A separate parking chargeParking can still be taxable even when the office rent isn’t.
One combined “tax” totalAsk which charges and rental periods make up the total.

A tax line isn’t automatically wrong. It does need an explanation you can match to the charge.

What to ask your landlord

Keep the invoice, lease, any amendments, and payment records together. Then point to the specific line you’re questioning. For example:

Please explain the sales-tax charge on our October 2026 office rent. Does it relate to that month’s rent, an older balance, or another rental charge?

If several items are combined, ask for an itemized statement. Save the reply and any corrected invoice. That gives you and your accountant something concrete to review if the explanation still doesn’t make sense.

The tax repeal addresses the tax on covered rent. Questions about other fees or what your lease allows still need a separate look at the agreement.

If you’ve already paid

If you paid tax that wasn’t due, the department directs tenants to request a refund from their landlord. Start with the invoice and rental period you’re disputing, and ask the landlord to explain how the charge will be corrected.

For a disputed amount or an unclear lease, have your accountant or adviser review the records before deciding how to pursue it. A clear paper trail will make that conversation easier.

Has something changed, or have we got a detail wrong? Let us know.