Florida Sales Tax Rate Changes Jan 1 2017

Effective January 1, 2018, the state sales tax rate imposed on the total rent charged for renting, leasing, letting, or granting a license to use real property is decreased from 6% to 5.8%. Some examples of real property rentals subject to tax include commercial office or retail space, warehouses, and self-storage units or mini-warehouses.

The total rent charged includes all consideration due and payable by the tenant to the landlord for the privilege or right to use or occupy the real property. The local option discretionary sales surtax imposed by the county where the real property is located continues to apply to the total rent charged.

Sales tax is due at the rate in effect during the time the tenant occupies, or is entitled to occupy, the real property regardless of when the rent is paid. Rental charges paid on or after January 1, 2018, for rental periods prior to January 1, 2018, are subject to 6% state sales tax, plus any applicable discretionary sales surtax. Rental payments made prior to January 1, 2018, that entitle the tenant to occupy the real property on or after January 1, 2018, are subject to 5.8% state sales tax, plus any applicable discretionary sales surtax.

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