The state commercial rent tax rate is being decreased by 1% (from 5.5% to 4.5%) effective December 1, 2023. Please refer to the attached TIP (Tax Information Publication) from the Florida Department of Revenue for more information. You will need to update the rates you are charging customers starting December 1, 2023.
• If you collect commercial rent tax in Leon or Franklin Counties, your new tax rate will be 6%.
• If you collect commercial rent tax in Bay or Sarasota Counties, your new tax rate will be 5.5%.
Note: This decrease in rate only applies to commercial rentals and not to other sales. If there are any questions, please contact CTL-Tax@fsu.edu.
