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:
|Palm Beach County||6.5%|
|St. Lucie County||6.5%|
- 2021 Florida Sales Tax Rates for Commercial Tenants - February 26, 2021
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