Florida Commercial Lease Review
For decades Florida was the only state to charge sales tax on commercial rent. That tax was repealed for rental periods beginning on or after October 1, 2025, which changes the math on any older lease that passes the tax through. What has not changed is Florida’s strict eviction procedure for nonresidential tenants, its broad landlord lien, and the landlord’s option not to re-let if you leave. A Florida review needs to check all three.
Is there still sales tax on my Florida commercial rent?
Not for rent covering periods from October 1, 2025. The Department of Revenue confirms that the state tax under section 212.031 and any local surtax no longer apply to office, retail and warehouse rent for those periods. Rent for September 2025 or earlier stays taxable even if paid late. Parking spaces and short-term lodging are taxed under a different section and were not part of the repeal. If your lease still lists sales tax as additional rent, ask for that line to be removed. Also check older leases that define rent as including any tax, because a landlord could argue a new local charge falls within the same wording. A Florida lease signed today should simply state that no sales tax applies to base or additional rent unless the law changes.
Why is a Florida eviction so hard to defend?
Section 83.20 lets a landlord start removal after a 3-day written demand for rent. Once sued, section 83.232 requires you to pay the alleged unpaid rent, and rent as it accrues, into the court registry. Failing to do so is treated as an absolute waiver of your defenses, and the landlord gets a default for possession without a hearing. Even a valid counterclaim does not excuse the deposit.
Section 83.08 also gives the landlord a lien for rent on property usually kept on the premises, and section 83.09 exempts only beds, bedclothes and clothing from distress. If you finance equipment, ask the landlord to subordinate this lien to your lender before you move in.
Florida sources checked 2026-10-09: Florida DOR TIP 25A01-04 · Fla. Stat. ch. 83, Part I. Laws change; confirm the current rule before relying on it.
What the review checks for Florida
Under Florida case law a commercial landlord whose tenant abandons may generally terminate and retake the premises for its own account, retake and re-let for the tenant’s account, or stand by and sue for rent as it falls due. Courts have held the duty to mitigate arises only once the landlord retakes possession, so a landlord that stands by generally need not re-let. The residential statute (Fla. Stat. § 83.595) does not govern commercial leases.
Florida’s state sales tax and local surtax on commercial rent were repealed for rental periods beginning on or after October 1, 2025. Rent for periods through September 2025 stays taxable even if paid later, and parking, boat docking and transient rentals are still taxed. A lease or CAM bill that still adds sales tax on post-repeal rent should be questioned.
Fla. Stat. § 212.031 (repealed by HB 7031 (2025)); Fla. DOR TIP 25A01-04
Frequently asked questions
Can a Florida landlord just change the locks on my store?
Section 83.05 lists the ways a landlord of non-dwelling premises can recover possession: a court action, your surrender, or abandonment. Abandonment is presumed only after 30 consecutive days of absence with rent unpaid and a notice served at least 10 days earlier. The statute does not mention lockouts directly, so read your lease and take advice before assuming either way.
Who refunds Florida rent tax my landlord collected after the repeal?
The landlord. The Department of Revenue says a tenant who paid tax for an untaxed period must seek the refund from the landlord, who then claims it back from the state. If you prepaid rent for October 2025 or later with tax added, ask for the refund in writing and keep your payment records.
Signing a commercial lease in Florida?
Upload the lease and any guaranty. Every page is read, rent and escalations are totalled over the term, and each risky clause is explained in plain English with what to ask the landlord for.
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General information, not legal advice, and not reviewed by an attorney. Confirm with a Florida attorney before relying on it.