In June 2025, Florida Governor Ron DeSantis signed into law a tax package introducing multiple changes that affect individuals, families, and businesses throughout the state. The legislation addresses various tax types, including sales tax, corporate tax credits, and property tax exemptions. This blog outlines the primary components of the new law, offering a straightforward overview for those interested in understanding its implications.
Elimination of the Business Rent Tax (Effective October 1, 2025)
Florida’s state sales tax on commercial leases will be eliminated starting October 1, 2025. Previously, tenants of commercial spaces were required to pay a state sales tax on rent. This change removes that obligation and may influence commercial lease agreements and cost structures.
Repeal of the Aviation Fuel Tax (Effective January 1, 2026)
Beginning in 2026, the aviation fuel tax will be eliminated. This affects aviation-related businesses and operations within the state.
Back-to-School Sales Tax Holiday Expansion
The back-to-school sales tax holiday, previously a limited-time initiative, will now occur annually throughout the entire month of August. Tax-exempt items generally include school supplies, clothing, and select electronics under defined price thresholds.
Permanent Sales Tax Exemptions Introduced
The legislation includes new permanent sales tax exemptions for specific items such as batteries, smoke detectors, generators, bicycle helmets, sunscreen, and Florida State Park admissions. These exemptions are intended to support emergency preparedness, personal safety, and recreational access.
New Seasonal Tax Holiday: Hunting, Fishing & Camping (Sept. 8 – Dec. 31, 2025)
A new seasonal tax holiday has been introduced for outdoor-related products purchased between September 8 and December 31, 2025. Qualifying items may include fishing gear, hunting supplies, and camping equipment.
Corporate Income Tax Credits
Two new corporate tax credits are being implemented:
– One for companies that contribute to housing for families of critically ill children
– One for organizations supporting investment in rural communities
Expanded Property Tax Exemptions
Property tax exemptions have been expanded to include:
– Affordable housing developments
– Childcare centers with a Gold Seal designation, which signifies higher quality standards
Potential Impacts for Individuals and Businesses
These legislative changes could result in reduced costs for both residents and business entities. For individuals, the tax exemptions and holidays may lower expenses on certain goods and services. For businesses, the repeal of the business rent tax and availability of new tax credits may influence future planning, budgeting, and development decisions.
Conclusion
The 2025 Florida tax law introduces a range of updates across sales, property, and corporate tax categories. As with any legislative change, it is important for individuals and businesses to carefully review the provisions and evaluate how they may be impacted. For personalized guidance, compliance support, or strategic tax planning, we encourage you to contact HSC/Tuscan & Company, P.A.—our team is here to help you navigate these updates with clarity and confidence.
