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2022 Florida Sales Tax Rates

2022 Florida Sales Tax Rates for Commercial Tenants

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:

County2022
Alachua County6.5%
Brevard County6.5%
Broward County6.5%
Duval County7.0%
Flagler County6.5%
Glades County6.5%
Hillsborough County7.0%
Lake County6.5%
Lee County6.0%
Manatee County6.5%
Marion County6.5%
Miami-Dade County6.5%
Orange County6.0%
Osceola County7.0%
Palm Beach County6.5%
Pasco County6.5%
Pinellas County6.5%
Polk County6.5%
Santa Rosa County6.5%
Sarasota County6.5%
Seminole County6.5%
St. Lucie County6.5%
Volusia County6.0%
Heather S. Moraes, Esquire
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