As of late 2025, Florida has permanently eliminated sales tax on commercial leases and made several sales tax holidays permanent. There was also a proposal in the legislature to permanently lower the overall sales tax rate, but it was not passed.
New permanent tax law effective October 1, 2025
Elimination of commercial lease tax: House Bill 7031, signed into law, permanently repeals the sales tax on commercial rent. This means that beginning in October 2025, businesses will no longer pay sales tax on rent for their office, retail, or warehouse space.