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paper tax returns will be mailed to you. The Certificate of Registration must be displayed in a clearly

visible place at your business location. The Florida Annual Resale Certificate for Sales Tax is used to

lease or rent commercial real property tax-exempt when the property will be subleased to others. Florida

law provides for criminal and civil penalties for fraudulent use of a Florida Annual Resale Certificate for

Sales Tax.

Subleases

If you sublease any portion of the commercial real property you rent, lease, or license to another person,

you must collect sales tax and surtax on the rental payments received. You may take a credit on a pro-

rated basis for the sales tax and surtax you paid to your landlord on the portion of the property you

sublease.

Example: You lease 200 square feet of floor space for $400. The property is located within a county that

does not impose a discretionary sales surtax.

Original Lease Amount

(Multiplied by) Sales Tax Rate

(Equals) Sales Tax Paid to Landlord

$400.00

5.8%

= $23.20

You sublease half of your space (100 square feet) to another person for $300.

Sublease Amount

(Multiplied by) Sales Tax Rate

(Equals) Sales Tax You Collect

$300.00

5.8%

= $17.40

You must pay the sales tax you collected from your tenant. However, you may take a credit for the sales

tax paid to your landlord on the portion of the property you subleased to your tenant. In the above

example, you subleased one-half of the floor space originally leased from your landlord. The sales tax

paid on the entire floor space was $23.20. The amount of sales tax due on one-half of the floor space is

$11.60. You collected $17.40 on one-half of the floor space you subleased. You may take a credit of

$11.60 against the $17.40 in sales tax you collected, and remit $5.80 to the Department.

If you sublease or assign your interest in the leased property, or retain an insignificant portion of the

property, you may provide a copy of your Florida Annual Resale Certificate for Sales Tax to your landlord

to lease or rent the property tax exempt. You must collect sales tax and surtax on the subleased property

and pay tax directly to the Department on any portion of the property you retain.

Tenant Liability

If you lease, rent, or license commercial real property and do not pay the applicable sales tax and surtax

to your landlord, you are directly liable to the Department for any unpaid sales tax and surtax, plus

interest and penalty due.

Filing and Paying Tax

You can file returns and pay sales and use tax, plus any applicable surtax, using the Department’s online

file and pay website at or you may purchase software from a

software vendor. A list of software vendors is available on the Department’s website at

Returns and payments are due the 1st and late after the 20th of the month following each reporting

period, whether you are filing monthly, quarterly, twice a year, or yearly. If the 20th falls on a Saturday,

Sunday, or state or federal holiday, returns are timely if filed electronically, postmarked, or hand

delivered on the first business day after the 20th. Florida law requires you to file a tax return even if

you do not owe sales and use tax.

Florida Department of Revenue, Sales and Use Tax on Commercial Real Property, Page 2

Form Gt-800016 - Sales And Use Tax On The Rental, Lease, Or License To Use Commercial Real Property Page 2

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