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GT-800016

Sales and Use Tax on the

R. 01/18

Rental, Lease, or License to Use

Commercial Real Property

What is Taxable?

Florida state sales tax at the rate of 5.8%, plus any applicable discretionary sales surtax, is due on the

total rent charged for renting, leasing, or granting a license to use commercial real property in Florida,

unless the rent is specifically exempt. Some examples of taxable commercial real property rentals

include commercial office or retail space, warehouses, convention and meeting rooms, and self-storage

units or mini-warehouses.

The rate of discretionary sales surtax is the rate imposed by the county where the real property is

located. There is no limitation on the amount of surtax for the rental, lease, let, or license to use

commercial real property.

The total rent charged includes all consideration due and payable by the tenant to the landlord for the

privilege or right to use or occupy the real property. Payments for services required to be paid by the

tenant as provided in the lease or license agreement, such as charges for common area maintenance,

customer parking provided at no charge to the customer, or janitorial services, are included in the total

rent charged and subject to sales tax and surtax. If the tenant makes payments on behalf of the landlord,

such as mortgage payments, ad valorem taxes (whether paid to the landlord or directly to the county tax

collector’s office), or insurance, the payments are included in the total rent charged and subject to sales

tax and surtax.

Rentals, leases, and licenses to use or occupy commercial real property by related persons, as defined

in section 212.02(12), Florida Statutes, are subject to sales tax and surtax. For example, the lease of

commercial real property by a parent corporation to one of its subsidiaries, or by a shareholder to a

corporation, is subject to sales tax and surtax.

What is Exempt?

Florida law (section 212.031, Florida Statutes) provides several tax exemptions for certain types or uses

of real property. For example, the lease or rental of real property assessed by the county property

appraiser as agricultural property is exempt. The lease or rental of real property to nonprofit

organizations or governmental entities that hold a current Florida Consumer’s Certificate of Exemption

(Form DR-14) is exempt.

Who Must Register to Collect Tax?

Any person who rents, leases, or grants a license to others to use commercial real property must register

with the Department. Any agent who receives rental payments on behalf of the property owner or lessor

of the property must register with the Department. Each place of business is required to be separately

registered by the owner, landlord, agent, or other person who collects and receives rental payments on

behalf of the property owner or lessor.

You can register to collect, report and pay sales tax and discretionary sales surtax online at

The online system will guide you through a series of questions

to help determine your tax obligations. If you do not have internet access, you can complete a paper

Florida Business Tax Application (Form DR-1). You must complete a separate application for each

commercial real property location.

As a registered sales and use tax dealer, a Certificate of Registration (Form DR-11) and a Florida Annual

Resale Certificate for Sales Tax (Form DR-13) will be mailed to you. If you are not filing electronically,

Florida Department of Revenue, Sales and Use Tax on Commercial Real Property, Page 1

Form Gt-800016 - Sales And Use Tax On The Rental, Lease, Or License To Use Commercial Real Property

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