Reviewed and updated October 16, 2026
Match the charge to the occupancy period
Florida repealed state sales tax and associated discretionary sales surtax on qualifying commercial real-property rentals for occupancy periods beginning October 1, 2025. This statewide change applies to qualifying Altamonte Springs office and retail leases.
Earlier occupancy periods remain subject to the former rules even if paid later. The repeal does not cover every rental category: transient lodging, certain parking, boat and aircraft spaces remain outside this commercial-rent repeal.
Review invoices against the lease
As a practical check, compare the landlord’s invoice, occupancy month and payment to the lease ledger. Identify any separately billed tax that needs explanation. Do not assume every charge on a commercial lease invoice has the same treatment; ask about bundled or unusual items.
For example, a payment made after the repeal for a pre-October 2025 occupancy month requires a different review from current-period rent. Keep the invoice and a note of the rental period so the payment date does not drive the conclusion.
Resolve differences and keep the documentation
If tax appears to have been charged on qualifying post-repeal rent, ask the landlord for an explanation and correction. Florida DOR directs tenants seeking a refund of tax paid to a landlord when no tax was due to request it from the landlord.
In the books, track a requested credit until it is documented and received; avoid recording an expected refund as cash already collected. Bring the lease, disputed invoices, payment history and correspondence to Jacobwise & Co. for a bookkeeping review. Update recurring entries after resolving the treatment, and review the rent category during each monthly close.
Official sources
This guide provides general information. The rules depend on the tax year, jurisdiction and your circumstances. Ask our team which filing or planning steps apply to you.
