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or license fees for the use of real property (commercial rentals) under section 212.031, Florida Statutes (F.S.), was repealed.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 25A01-04 for 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
Fee-for-Service Educational Activity units are responsible for reporting and paying sales and use taxes on sales with external customers. Departments should submit the Sales and Use tax reports to the Auxiliary Accounting Office no later than the 10th of every month via email (ga-aux@ad.ufl.edu).
Use the Report Sales Use Tax – Long Form (for all Commercial Real Property Rentals or other sales tax rates) or Report Sales Use Tax – Short Form (sales at Alachua County tax rates) to provide this information.
Auxiliary Accounting: (352) 294-7236
Tax Services: (352) 294-7266
Sales Use Tax Long Form Report