United States: Notice: Florida Commercial Lease Sales Tax Rate Reduced

Beginning on January 1, 2018, the State of Florida's sales tax rate on rental payments for the lease of commercial real property will be reduced from 6.0% to 5.8% for rental payments received for occupancy periods beginning on or after January 1, 2018. Commercial landlords and management companies sending out invoices for occupancy periods beginning on or after January 1, 2018 should revise their invoice software to account for this sales tax reduction.

Note that this sales tax reduction does not affect the local discretionary sales surtax imposed by many Florida counties. The combined sales tax and discretionary sales surtax rate for certain Florida counties for 2018 are listed below:

See the Florida Department of Revenue's Form DR-15DSS "Discretionary Sales Surtax Information for Calendar Year 2018" for information regarding other Florida counties.

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