The Florida sales tax rates on commercial leases remains at 5.5% for 2023.
A few Florida counties have made modifications to the discretionary sales tax rates for 2023. Alachua County added a new 1% local government infrastructure surtax, which replaces the previously effective .5% local government infrastructure surtax. Flagler County extended its current .5% school capital outlay surtax, which was previously scheduled to expire at the end of 2022. Columbia, Franklin, Hendry and Wakulla counties each added a new .5% school capital outlay surtax.
County discretionary sales tax rates are added to the state sales tax rate.
The 2023 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