The Florida sales tax rates on commercial leases remains at 5.5% for 2022.
Last April, Senate Bill 50 provided a route to reduce the state sales tax rate on commercial leases (see here) The law requires a reduction in the sales tax rate from 5.5% to 2% after Florida’s Unemployment Trust Fund is replenished to pre-pandemic levels. It is not anticipated that Florida’s Unemployment Trust Fund will be replenished in 2022. So, at least for now, the sales tax rate for 2022 remains unchanged from the 2021 established rate of 5.5%.
Hillsborough County’s, discretionary tax was reduced last year from 8% to 7% by the Florida Supreme Court in Emerson v. Hillsborough County, 312 So. 3d 451 (Fla. 2021) (see here). Additionally, new for 2022, Glades County imposed a 1% small county surtax (replacing the expired local government infrastructure surtax) and Santa Rosa County extended its current .5% government infrastructure surtax. County discretionary sales tax rates are added to the state sales tax rate. The 2022 combined sales tax and discretionary sales surtax rate for several Florida counties are below:
|Palm Beach County||6.5%|
|Santa Rosa County||6.5%|
|St. Lucie County||6.5%|
- 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