In the State of Florida, commercial rent is subject to the state sales tax, plus any county sales surtax. Some examples of commercial rent that are subject to sales tax include commercial office space, retail space, warehouse rentals, and self-storage units.
Effective January 1st, the state sales tax rate for commercial rent has decreased from 6% to 5.8%, plus the local sales tax rate charged by the county. Rental charges paid on or after January 1, 2018, for rental periods prior to January 1, 2018, are subject to the full 6% state sales tax, plus any local county sales tax rate. Rental payments made on or after January 1, 2018, that entitle the tenant to occupy the property on or after January 1, 2018, should be charged the lower rate of 5.8% plus any local county sales tax.
For more information, please click here for a Tax Information (TIP) from the Florida Department of Revenue.