Oct. 7, 2025
Effective October 1, 2025, the state of Florida no longer requires sales tax or discretionary sales surtax on commercial lease payments. This landmark change eliminates a longstanding tax burden and can help streamline related party lease transactions which may have been structured to minimize Florida sales tax (e.g. management services agreements and the like may no longer be necessary).
Effective Date: October 1, 2025
Filing Requirements: Pre- and Post-October 1, 2025
Before October 1, 2025:
After October 1, 2025:
Action Items for Lessors and Lessees
If you have any questions about this change, please contact your Nelson Mullins Affordable Housing or Real Estate attorney.
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