Florida, statements for periods from 1 October 2025

Florida stopped taxing commercial rent. Some landlords did not stop charging it.

House Bill 7031 repealed the sales tax on commercial rent for rental periods beginning on or after 1 October 2025, including the state rate and any local discretionary surtax. The tax reached rent and additional rent, which on most Florida leases means CAM, taxes and insurance recoveries too.

Source: Florida Department of Revenue, Tax Information Publication 25A01-04, 24 July 2025, implementing House Bill 7031.

1. What changed, and on what date

   The tax is gone for occupancy periods beginning on or after 1 October 2025. Periods before that date remain taxable even if the invoice arrived later, so the test is the period the charge covers, not the day it was billed.

2. What it covered, and what it still covers

   It reached rent and additional rent, so a reconciliation billed as additional rent carried it. Parking and storage spaces remain taxable, which is the one carve-out worth knowing before writing to a landlord.

3. The refund runs through the landlord, not around it

   The landlord must refund the tenant before it can claim the money back from the Department of Revenue on Form DR-26S. A tenant that identifies the charge is not asking for a favour: it is starting the only sequence in which the money can move.

4. Check your own statement

   Rule R70 reads the governing law, the statement year and the tax lines, and prorates 2025 to the quarter the repeal covers rather than claiming the year. Two files and it answers in minutes.