NEW LAWS IN EFFECT JANUARY 1, 2020
On January 1, 2020, the Florida sales tax rate on commercial leases will be reduced yet again, for the third time in the last three years. The rate will be reduced from 5.7% to 5.5% for payments received for occupancies on or after January 1, 2020.
The tax rate in effect at the time the tenant occupies, uses, or is entitled to occupy or use the real property is the tax rate applicable to the transaction, regardless of when the rent payment is due or paid. In other words, rental payments made in December, 2019 applicable to occupancy after January 1, 2020, should be assessed the reduced sales tax rate even though the payment was made before the reduced rate took effect.
No changes have been made to the local option discretionary sales surtax and those amounts will continue to be added to the state sales tax rate. The 2020 combined sales tax and discretionary sales surtax rate for several Florida counties are below:
| County | 2020 |
| Alachua County | 6.5% |
| Brevard County | 6.5% |
| Broward County | 6.5% |
| Duval County | 6.5% |
| Hillsborough County | 8.0% |
| Lake County | 6.5% |
| Lee County | 6.0% |
| Manatee County | 6.5% |
| Marion County | 6.5% |
| Miami-Dade County | 6.5% |
| Orange County | 6.0% |
| Osceola County | 7.0% |
| Palm Beach County | 6.5% |
| Pasco County | 6.5% |
| Pinellas County | 6.5% |
| Polk County | 6.5% |
| Sarasota County | 6.5% |
| Seminole County | 6.5% |
| St. Lucie County | 6.5% |
| Volusia County | 6.0% |