2021 Florida Sales Tax Rates for Commercial Tenants

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:

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Heather S. Moraes, Esquire

Heather Moraes practices in commercial real estate and leasing, where she represents both regional and national clients, with a focus on retail and office development. She also represents both borrowers and lenders in the areas of loan closings and restructuring. She is a graduate of the University of Florida Levin College of Law with her J.D. and is rated an AV Preeminent attorney by Martindale Hubbell. She is an active member of the International Council of Shopping Centers (ICSC).

Latest posts by Heather S. Moraes, Esquire (see all)

• 2023 Florida Sales Tax Rates for Commercial Tenants - February 3, 2023
• 2022 Florida Sales Tax Rates for Commercial Tenants - February 14, 2022
• Business Rent Tax Reductions Make a Comeback - April 22, 2021