FLORIDA rental commercial sales tax rates, Oct 1, 2025

tax and any applicable discretionary sales surtax continue to apply to: • Rent or license fee payments for rental or occupancy periods through September 2025, even if payment is made on or after October 1, 2025. Example: If a tenant pays August 2025 rent in October, state sales tax of 2% plus any applicable discretionary sales surtax must be reported and remitted to the Florida Department of Revenue. • Sales tax imposed under s. 212.03, F.S., on: o Rentals or leases of living, sleeping, or housekeeping accommodations for six months or less (transient rentals) o Parking or storage spaces for motor vehicles in parking lots or garages o Docking or storage spaces for boats in boat docks or marinas o Tie-down or storage space for aircraft at airports Lessors of Commercial Real Property If your sales and use tax account (certificate of registration) is used only to report and remit s

NOL form 172

IRS form 172 for Net Óperating Losses should be filed with the tax return when filed