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:
| County | 2022 |
| Alachua County | 6.5% |
| Brevard County | 6.5% |
| Broward County | 6.5% |
| Duval County | 7.0% |
| Flagler County | 6.5% |
| Glades 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% |
| Santa Rosa County | 6.5% |
| Sarasota County | 6.5% |
| Seminole County | 6.5% |
| St. Lucie County | 6.5% |
| Volusia County | 6.0% |