2023 Florida Sales Tax Rate on Commercial Rent
Florida is the only state in the United States to impose a sales tax on commercial rent. For years now, the state of Florida has considered itself at a competitive disadvantage for companies looking to relocate because of this tax. For several years the state reduced the commercial rental sales tax rate small amounts with a reduction to 5.5% (plus the local surtax) effective January 1, 2020. Legislation passed to reduce the rate in 2021, with a delayed reduction in the commercial sales tax rental rate from 5.5% to 2.0%. However, the effective date of the rate reduction is tied to Florida’s reemployment tax trust fee becoming full again after being completely depleted during the pandemic. The latest estimates put the rate reduction to take place sometime during 2024. So, the current Florida sales tax rate on commercial rent as of January 1, 2023 is 5.5% plus the local discretionary surtax rate.
THE 2023 FLORIDA SALES TAX RATE ON COMMERCIAL RENT IS STILL
5.5% PLUS THE LOCAL SURTAX
In the meantime, below is a chart of the current, combined rate on commercial rent effective January 1, 2023:
State of Florida | |||
Department of Revenue | |||
Discretionary Sales Surtax Rates Table | |||
County | Surtax Rate | State Rate | Combined Rate |
ALACHUA | 1.50% | 5.5% | 7.0% |
BAKER | 1.00% | 5.5% | 6.5% |
BAY | 1.00% | 5.5% | 6.5% |
BRADFORD | 1.00% | 5.5% | 6.5% |
BREVARD | 1.00% | 5.5% | 6.5% |
BROWARD | 1.00% | 5.5% | 6.5% |
CALHOUN | 1.50% | 5.5% | 7.0% |
CHARLOTTE | 1.00% | 5.5% | 6.5% |
CITRUS | 0.00% | 5.5% | 5.5% |
CLAY | 1.50% | 5.5% | 7.0% |
COLLIER | 1.00% | 5.5% | 6.5% |
COLUMBIA | 1.50% | 5.5% | 7.0% |
DESOTO | 1.50% | 5.5% | 7.0% |
DIXIE | 1.00% | 5.5% | 6.5% |
DUVAL | 1.50% | 5.5% | 7.0% |
ESCAMBIA | 1.50% | 5.5% | 7.0% |
FLAGLER | 1.00% | 5.5% | 6.5% |
FRANKLIN | 1.50% | 5.5% | 7.0% |
GADSDEN | 1.50% | 5.5% | 7.0% |
GILCHRIST | 1.00% | 5.5% | 6.5% |
GLADES | 1.00% | 5.5% | 6.5% |
GULF | 1.00% | 5.5% | 6.5% |
HAMILTON | 1.00% | 5.5% | 6.5% |
HARDEE | 1.00% | 5.5% | 6.5% |
HENDRY | 1.50% | 5.5% | 7.0% |
HERNANDO | 0.50% | 5.5% | 6.0% |
HIGHLANDS | 1.50% | 5.5% | 7.0% |
HILLSBOROUGH | 1.50% | 5.5% | 7.0% |
HOLMES | 1.50% | 5.5% | 7.0% |
INDIAN RIVER | 1.00% | 5.5% | 6.5% |
JACKSON | 1.50% | 5.5% | 7.0% |
JEFFERSON | 1.00% | 5.5% | 6.5% |
LAFAYETTE | 1.00% | 5.5% | 6.5% |
LAKE | 1.00% | 5.5% | 6.5% |
LEE | 0.50% | 5.5% | 6.0% |
LEON | 1.50% | 5.5% | 7.0% |
LEVY | 1.00% | 5.5% | 6.5% |
LIBERTY | 1.50% | 5.5% | 7.0% |
MADISON | 1.50% | 5.5% | 7.0% |
MANATEE | 1.00% | 5.5% | 6.5% |
MARION | 1.00% | 5.5% | 6.5% |
MARTIN | 0.50% | 5.5% | 6.0% |
MIAMI-DADE | 1.00% | 5.5% | 6.5% |
MONROE | 1.50% | 5.5% | 7.0% |
NASSAU | 1.00% | 5.5% | 6.5% |
OKALOOSA | 1.00% | 5.5% | 6.5% |
OKEECHOBEE | 1.00% | 5.5% | 6.5% |
ORANGE | 0.50% | 5.5% | 6.0% |
OSCEOLA | 1.50% | 5.5% | 7.0% |
PALM BEACH | 1.00% | 5.5% | 6.5% |
PASCO | 1.00% | 5.5% | 6.5% |
PINELLAS | 1.00% | 5.5% | 6.5% |
POLK | 1.00% | 5.5% | 6.5% |
PUTNAM | 1.00% | 5.5% | 6.5% |
SANTA ROSA | 1.00% | 5.5% | 6.5% |
SARASOTA | 1.00% | 5.5% | 6.5% |
SEMINOLE | 1.00% | 5.5% | 6.5% |
ST JOHNS | 0.50% | 5.5% | 6.0% |
ST LUCIE | 1.00% | 5.5% | 6.5% |
SUMTER | 1.00% | 5.5% | 6.5% |
SUWANNEE | 1.00% | 5.5% | 6.5% |
TAYLOR | 1.00% | 5.5% | 6.5% |
UNION | 1.00% | 5.5% | 6.5% |
VOLUSIA | 0.50% | 5.5% | 6.0% |
WAKULLA | 1.50% | 5.5% | 7.0% |
WALTON | 1.00% | 5.5% | 6.5% |
WASHINGTON | 1.50% | 5.5% | 7.0% |
About the Author: James Sutton is a Florida licensed CPA and attorney as well as a partner in Moffa, Sutton, & Donnini, PA. Mr. Sutton is charge of the Tampa office of the firm and practices almost exclusively in the area of Florida Sales & Use Tax Controversy. Mr. Sutton handles audits, protest, litigation, criminal cases, revocations, collections, and consulting engagements all in the area of sales tax. Mr. Sutton is an active member in the FICPA, AICPA, AAA-CPA, and FIADA. Mr. Sutton is also the State and Local Tax Chairman for the AAA-CPA and president of the Florida AA-CPA. Otherwise, you can learn more about Mr. Sutton in his firm bio HERE.
About the Firm: At the Law Office of Moffa, Sutton, & Donnini, PA, our primary practice area is Florida taxes, with a very heavy emphasis in Florida sales and use tax. We have defended Florida businesses against the Florida Department of Revenue since 1991 and have over 150 years of cumulative sales tax experience within our firm. Our partners are both CPAs/Accountants and Attorneys, so we understand both the accounting side of the situation as well as the legal side. We represent taxpayers and business owners from the entire state of Florida. Call our offices today for a FREE INITIAL CONSULTATION to confidentially discuss how we can help put this nightmare behind you.
ADDITIONAL RESOURCES
2022 Florida Sales Tax Rate Commercial Rent, published December 8, 2021, by James Sutton, CPA, Esq.
Florida Sales Tax Rate on Commercial Rent 2020, published January 6, 2020, by James Sutton, CPA, Esq.
GO TO JAIL FOR NOT PAYING FLORIDA SALES TAX?, published November 3, 2013, by James Sutton, CPA, Esq.
How to Calculate FL Sales Tax on Rent, published April 11, 2019, by Michael Moffa, Esq.
Florida Sales Tax Informal Written Protest, published November 17, 2018, by James Sutton, CPA, Esq.
Protest a FL Sales and Use Tax Audit, published August 8, 2019, by Matthew Parker, Esq.
Florida Sales Tax – Voluntary Disclosure Program, published April 9, 2019, by Jeanette Moffa, Esq.
©2023 James H Sutton, Jr, all rights reserved