Update: Hillsborough County tax went down from 8% to 7% effective March 16, 2021. The business rent tax reductions are coming back – and stronger than ever.
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The Florida sales tax rates on commercial leases remain unchanged for 2021.
In February of last year, the Florida legislature proposed a reduction on the rate of sales tax assessed on commercial leases from 5.5% to 5.4%. This would have been the 4th straight year that the tax would have been reduced. This reduction was eliminated from the final bill, along with a number of other proposed tax reductions and provisions, as an apparent response to reserve funds for the COVID-19 response.
Additionally, no changes have been made to the local option discretionary sales surtax. Those amounts will continue to be added to the state sales tax rate. The 2021 combined sales tax and discretionary sales surtax rate for several Florida counties are below:
| County | 2021 |
| Alachua County | 6.5% |
| Brevard County | 6.5% |
| Broward County | 6.5% |
| Duval County | 6.5% |
| Hillsborough County | 7.0% |
| 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% |