A Florida commercial tenant may recover tax paid in error. For tax paid to a landlord, three routes matter: requesting repayment, the landlord seeking a state refund after reimbursing the tenant, or the tenant applying under a valid assignment of refund rights. Direct payments to the state require a separate review.

Updated October 7, 2026: The commercial rental tax ended for covered occupancy periods beginning on or after October 1, 2025. A refund may concern excess tax on earlier taxable occupancy or tax charged when none was due.

Aaron Resnick, a Miami business attorney with Law Offices of Aaron Resnick, reviews commercial leases and rent tax overpayments for Florida businesses. He identifies the payment history, calculates the claimed overpayment, communicates with landlords and handles disputes when an agreement cannot be reached.

Recovery depends on the payment records, who received the tax and the applicable deadline, not the repeal alone. The firm's Florida rent tax repeal and refunds page explains the repeal; this article explains how a refund is claimed.

Does Florida Still Tax Commercial Rent?

Florida no longer imposes the former commercial rental tax on covered occupancy periods beginning on or after October 1, 2025. The Florida Department of Revenue (DOR) confirms that the associated county surtax also ends. Earlier taxable occupancy remains subject to the applicable historical tax, even when the rent is paid after repeal.

The repeal covers ordinary office, retail, warehouse and self storage rentals previously taxed under the commercial rental provision. It does not repeal the separate taxes on specified transient accommodations, vehicle parking or storage in parking lots or garages, boat docking or storage in docks or marinas, or aircraft tie downs or storage at airports. Aaron Resnick classifies each charge on the lease before treating any rental payment as exempt.

Florida State Commercial Rent Tax History

Occupancy Period	State Rate
Through December 31, 2017	6%
January 1 through December 31, 2018	5.8%
January 1 through December 31, 2019	5.7%
January 1, 2020 through November 30, 2023	5.5%
December 1, 2023 through May 31, 2024	4.5%
June 1, 2024 through September 30, 2025	2.0%
Periods beginning on or after October 1, 2025	Repealed for covered commercial rent

For taxable periods, use the county where the property is located and the rate applicable to that period. DOR provides current and historical county rate resources. A reduction in the state component does not prove that the landlord overcharged the combined tax.

Should the Tenant or Landlord Request the Refund?

A tenant who paid tax to a landlord should first request repayment from that landlord. If the landlord remitted the tax to DOR, the ordinary route is to refund the tenant and document the state refund request. Aaron Resnick checks the collection and remittance records before choosing the refund route.

DOR's Form DR-26A, Assignment of Rights to Refund of Tax, provides an alternative when the business declines to refund tax it collected and remitted. The business may assign its refund rights so the purchaser can apply directly with the assignment and supporting records. An assignment does not guarantee approval or create rights the assignor did not have.

A tenant that paid the tax directly to DOR needs a different review from a tenant that paid a landlord. Chapter 215, Florida Statutes, authorizes refunds to eligible payors and assigns when state funds were overpaid, not due or paid in error. Payment of an invoice alone does not prove that the state received the tax.

Which Form and Records Does a Rent Tax Refund Need?

The state application is Form DR-26S, Application for Refund for Sales and Use Tax. Aaron Resnick checks the claimant and the tax payment before assembling the records. A landlord seeking repayment of tax collected from a tenant must document reimbursement; a tenant claiming under an assignment supplies the signed assignment and supporting records.

The form requires a separate application for each tax or fee type. State sales tax and county discretionary sales surtax have separate categories. Identify each amount and period rather than assuming one combined tax figure completes the form.

For a landlord's claim involving tax collected from a tenant, DOR's real property lease instructions call for the lease, sublease and amendments, accounting records showing tax reported and paid, and evidence of the customer refund or credit. The records must also show that the same tax was not already recovered through a subsequent return.

For an assigned claim, attach Form DR-26A identifying the transactions, remitted tax and rights transferred. The landlord's authorized signer agrees not to seek the same refund or take a credit. The assignment route is distinct from the landlord's claim after reimbursing the tenant.

A claimant seeking a refund of its own direct payment or unused estimated tax credit must document that payment or credit. Proof of a customer reimbursement applies when tax was collected from a customer; it is not a condition that fits every refund category.

The application asks for the tax payment date, reporting periods, tax type, amount and reason. A taxpayer representative must attach the required DOR power of attorney.

That authority permits representation. It does not replace an assignment of refund rights.

Submit through DOR's refund process and retain the confirmation and supporting records. An agreed credit documented in the records is different from a tenant simply subtracting a disputed amount from the next rent payment. Do not request a state refund for tax already recovered through a return credit.

The firm's lease review for overpaid rent tax page describes the review that comes before a request.

How Long Do You Have to Claim a Refund?

For an ordinary state sales tax overpayment, DOR says the claim must be received within three years after the tax was paid. Chapter 215, Florida Statutes, supplies that payment based limit. Aaron Resnick checks each payment separately; discovering an overcharge does not start a fresh three year period.

The application needs the claimed amount, periods, reasons and supporting records. Do not assume that discussions with the landlord, an assignment or the repeal extend the original state deadline. A separate claim under the lease needs its own review.

What if DOR Denies the Claim?

For an informal challenge, DOR's protest instructions generally require a written protest postmarked within 60 days after the Notice of Proposed Refund Denial is issued. The stated period for a taxpayer outside the United States is 150 days after issuance. The issue date, not the date the notice is opened, controls those periods.

A formal challenge has a different deadline. Chapter 72, Florida Statutes, generally allows 60 days after the denial becomes final to start the permitted circuit court or administrative proceeding. Aaron Resnick checks the notice, any timely protest or extension, and the finality date before selecting the route.

Send any denial notice to Aaron Resnick the day it arrives. An initial refund request, an informal protest and a formal challenge are different steps; submitting one does not replace another.

Does an Unused Scholarship Credit Have a Different Deadline?

An eligible business holding an unused earned commercial rental scholarship tax credit has a separate refund route under chapter 212, Florida Statutes. That application must be submitted by December 31, 2026, with the approval letter and contribution certificate. This special deadline is not the deadline for every ordinary rent tax overpayment.

What Happens if the Landlord Will Not Refund the Overcharge?

A disputed rent tax charge requires a review of the lease and the money trail. Aaron Resnick distinguishes tax paid to DOR from money retained by the landlord and from ordinary rent charges. He assesses the available refund route, defenses and recoverable amount before recommending negotiation or litigation.

Under chapter 213, Florida Statutes, covered purchaser claims to recover collected taxes have specific proof requirements and limits. Remitting the tax, less an authorized collection allowance, can be a defense. A claim should not be described as a routine lease lawsuit merely because the tenant paid the landlord.

Aaron Resnick reviews commercial lease terms, compares invoices and payments, presents the supporting records to the landlord, and negotiates refunds or agreed credits. He drafts settlement terms and provides court representation when litigation is appropriate. The review includes whether interest or attorney fees have a valid legal basis, not a promise that both will be recovered.

For an ordinary state refund claim filed before January 1, 2027, interest generally cannot begin until 90 days after a complete application has been filed and the overpayment remains unrefunded or uncredited. The applicable provisions of chapter 213, Florida Statutes, impose further conditions, including a different starting point when an agreed audit or verification is necessary.

The 2026 amendment changes the interest rules for claims filed on or after January 1, 2027. That future rule does not govern an application filed in 2026, and neither rule promises interest from the date the tenant paid rent.

What Should a Commercial Landlord Do Now?

A commercial landlord should separate taxable earlier occupancy from covered periods after repeal, reconcile the tax ledger and correct any improper charges. Aaron Resnick reviews the lease and repayment records with the landlord before a refund application or settlement. The repeal did not cancel earlier reporting obligations or unpaid tax liabilities.

Landlords with only commercial rental activity still had to file the required final returns. DOR updates those accounts after the final filings; other taxable activities and later receipts for earlier taxable occupancy still need attention. Unused estimated tax credits can be reviewed through Form DR-26S with supporting records.

Preserve the lease, invoices, tax returns, payment confirmations and refund or credit records while the matter is reviewed. Correcting tax treatment is not the same as rewriting the base rent, expense reimbursements or other independently agreed charges.

How Did Florida's Commercial Rent Tax Change?

Before the repeal, covered commercial rentals were subject to state sales tax plus any applicable county surtax. The historical state rates above fell from 6% to 2.0% before the tax ended for covered periods beginning October 1, 2025. The rate reductions and later repeal explain why invoices from different occupancy periods need different checks.

Florida Commercial Rent Tax Timeline, 2018 to 2027

Date	What Happened
January 1, 2018	The state commercial rental rate falls from 6% to 5.8%, as announced November 13, 2017.
January 1, 2019	The state rate falls from 5.8% to 5.7%, as announced August 27, 2018.
January 1, 2020	The state rate falls from 5.7% to 5.5%, as announced October 30, 2019.
December 1, 2023	The state rate falls from 5.5% to 4.5%, as announced September 25, 2023.
June 1, 2024	The state rate falls from 4.5% to 2.0%, as announced April 8, 2024.
June 30, 2025	The Governor approves the session law repealing the commercial rental tax effective October 1.
July 24, 2025	DOR publishes its repeal, transition and refund guidance.
October 1, 2025	The repeal applies to covered occupancy periods beginning on or after this date; earlier taxable periods are not erased. Repeal law.
June 29, 2026	A separate tax act changes refund interest rules for claims filed on or after January 1, 2027.
December 31, 2026 (upcoming)	The specified unused scholarship credit refund deadline.
January 1, 2027 (upcoming)	The effective and application date for the identified interest amendments.

Aaron Resnick reviews three causes of a rent tax overpayment: a rate that was not updated after a reduction, a billing calculation error and a lease term that shifts the tax. He compares the payment history with the rate for each occupancy period and estimates the apparent overpayment.

Each payment has its own three year state deadline, so the review starts with the oldest payment. A discrepancy shows where to look; the records set the amount.

Aaron Resnick contacts the landlord, presents the supporting records and requests a refund or an agreed credit toward future rent. He negotiates the settlement and drafts the repayment terms. When the landlord will not agree, Aaron Resnick files the claim and represents the tenant in court, including any claim for interest and attorney's fees the law allows.

Aaron Resnick continues to provide each of those services. The repeal changed the tax due on covered occupancy, not the need to identify the claimant and the payment. The three routes above concern tax paid to a landlord; a direct payment to DOR, an unused estimated tax credit or a qualifying scholarship credit requires its own review.

What Should You Send Aaron First?

Send Aaron Resnick the lease and amendments, the property's address, the rent ledger, invoices, payment evidence and correspondence about the tax. Include available records of refunds, credits, state filings and any denial notice. Aaron Resnick uses those records to identify the period, claimant, amount and deadline before recommending the next step.

The review covers outdated tax rates, billing calculations and lease provisions that may explain the discrepancy. An apparent overpayment can be estimated first, but the state application needs a supported claim amount. A lower state rate alone does not prove a particular tenant's loss.

Contact Law Offices of Aaron Resnick or call 305-672-7495 about a Florida commercial rent tax question. Send the parties, the problem and the next date; the firm reviews every inquiry and tells you whether it can help.

This page provides general information and is not legal advice. Prior results do not guarantee or predict a similar outcome.

Tell Aaron What Happened

Call 305-672-7495 Speak to Aaron