State Sales Tax Rate Imposed on Rentals, Leases, or Licenses to Use Real Property Reduced to 4.5%

Effective December 1, 2023, the state sales tax rate imposed under section 212.031, Florida Statutes (F.S.), on the total rent charged for renting, leasing, letting, or granting a license to use real property was reduced from 5.5% to 4.5% (plus incremental sales tax which varies by County). Some examples of real property rentals subject to tax under section 212.031, F.S., include rentals of commercial office or retail space, warehouses, and self-storage units or mini-warehouses.