Until recently, Florida was one of only a few states that imposed its sales tax on the rental of real property. Although there were exemptions for longer-term residential rentals and leases of agricultural properties, the law generally applied to any lease or license to use real property.
Three Reasons Why Florida Commercial Real Estate Owners May Want to Continue Filing State Tax Returns
Some real estate projects may file a final sales tax return in October to report sales tax on rents related to September 2025 occupancy, the final month the sales tax on commercial leases was effective. However, there are three reasons why owners of commercial real estate projects may want to consider filing sales tax returns for three more years, even if they are merely “zero” returns.

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