Effective October 1, 2025, the state sales tax imposed on rent or license fees for the use of real property (commercial rentals) under section 212.031, Florida Statutes (F.S.), was repealed. This means no state sales tax or discretionary sales surtax applies to rent or license fees for rental or occupancy periods beginning on or after October 1, 2025. Examples of commercial rentals subject to the repeal include rentals of commercial office or retail space, warehouses, and self-storage units. See Florida TIP 25A01-04for additional information and certain exclusions from the repeal.
Sales tax continues to be imposed under s. 212.03, F.S., on:
* Rentals or leases of living, sleeping, or housekeeping accommodations for six months or less (transient rentals)
* Parking or storage spaces for motor vehicles in parking lots or garages
* Docking or storage spaces for boats in boat docks or marinas
* Tie-down or storage space for aircraft at airports
The Auxiliary Accounting Office is responsible for remitting the University’s sales and use taxes on Form DR-15, the Sales and Use Tax Return.