What types of commercial spaces do you lease in Tampa Bay, St. Pete, Clearwater, and Pasco?

We lease a wide range of commercial spaces across the Tampa Bay area—including office suites, retail storefronts, warehouse and light-industrial facilities, flex space, restaurants, medical suites, and more in Tampa, St. Petersburg, Clearwater, and Pasco County.

How are Common Area Maintenance (CAM) fees handled on a commercial lease?

CAM fees cover shared building expenses like landscaping, security, and utilities. They are typically passed through to tenants as a pro-rata share on top of the base rent. Your lease will detail exactly how CAM is calculated and billed.

Can I lease property outside of the immediate Tampa area?

Yes. While we specialize in leasing in downtown and suburban Tampa, we also cover St. Petersburg, Clearwater, Pasco County, and the broader Tampa Bay region—wherever your business needs the right commercial space.

Florida ends sales tax on commercial leases on October 1, 2025

Adam Brubaker

9/16/20253 min read

Florida ends sales tax on commercial leases on October 1, 2025

Florida finally cut the cord on the business rent tax. Starting October 1, 2025, rent on commercial space in Florida is no longer subject to state sales tax or the local surtax. Office, retail, industrial, and self-storage all qualify. The rule follows the occupancy period, not the date you write the check.

What Changed

HB 7031 repeals the sales tax on commercial rentals under section 212.031, F.S., for rental periods beginning on or after October 1, 2025. This kills both the 2% state tax and any county surtax.
Florida’s step-down history hit 2% on June 1, 2024, before going to zero in 2025. Timing always followed the period of occupancy

What is still taxable

Some rentals stay taxable under a different statute. Short-term residential stays six months or less, parking garages, boat storage, and aircraft tie-downs remain subject to sales tax. Different law, different bucket.

Timing rules that trip people up

Paying late: If you pay August or September 2025 rent in October, tax is still due. The period controls.
Paying early: If you paid October through December 2025 rent in June, that prepaid portion is not taxable. Landlord should refund any tax collected, then seek a refund from DOR.
Mixed periods example: A July 1 through December 31, 2025 payment is prorated. July through September remains taxable. October through December is not.

CAM, reimbursements, and “additional rent”

Florida has long treated “total rent” broadly. If a charge had to be paid as a condition of occupancy, it was taxable as rent. That included CAM, utilities reimbursements, and property tax pass-throughs. For periods beginning on or after October 1, 2025, those amounts are no longer taxable when they are part of rent under 212.031. Charges taxable under 212.03 remain taxable. Invoice rules should mirror that split.

What landlords should do now

Update billing for October periods and forward. Remove sales tax lines on base rent and any taxable “additional rent” that falls under 212.031. Prorate September and October correctly.
If you accidentally charged tax for post-October periods, refund the tenant first, then file DR-26S for your refund. Keep proof of the tenant refund.
If your sales tax account was used only for commercial rent, keep filing through the final required period, then DOR will update the account status. Do not report non-taxable October through December rent.

What tenants should do now

Audit October invoices. If you see sales tax on rent or CAM for October and beyond, request a corrected bill or a refund. Keep the DOR notice handy.
Check any prepayments that covered October onward. You should not owe tax on those periods. If tax was remitted anyway, the landlord must refund you first

Why this matters for Tampa Bay operators

Lower occupancy cost means more breathing room for margins, cleaner comps, and fewer distortions in NNN math. It also simplifies negotiations, since tax on top is no longer part of the headline. If you are modeling a sale or a move, refresh your pro formas so they do not assume a tax line where none applies.

Quick FAQ

Does this help subleases and license agreements inside a salon or cowork?

Yes, if they were taxed as real property rent under 212.031, periods on or after October 1, 2025 are not taxable.

What about quarterly or semiannual filers?

You still file through your last period that includes September 2025. Do not report non-taxable October through December rent.

Will counties keep a local surtax on rent?

You still file through your last period that includes September 2025. Do not report non-taxable October through December rent.

Need help checking invoices or lease language?

If you want a second set of eyes, send a recent invoice, the rent schedule, and any pass-through pages. I will mark exactly what should or should not be taxed and where proration applies, then you can send a clean memo to your AP or your property manager.

Ready to take advantage of this?

Cut the tax line, keep the margin. If you are renewing, relocating, or signing fresh space, we will model the savings, fix the billing, and negotiate from the new baseline.