Effective October 1, 2025, the state sales tax imposed on rent or license fees for the use of real property (commercial rentals) under section 212.031, Florida Statutes (F.S.), is repealed. This means no state sales tax or discretionary sales surtax applies to rent or license fees for rental or occupancy periods beginning on or after October 1, 2025. Examples of commercial rentals subject to the repeal include rentals of commercial office or retail space, warehouses, and self-storage units. For additional information please review Tax Information Publication #25A01-04 .
Beginning January 1, 2026, Part III of Chapter 206, F.S., will be repealed. Aviation fuels will no longer be subject to the aviation fuel tax and Air Carriers will no longer need to register for a fuel tax registration. For any additional questions about fuel registrations please contact motor_fuel@floridarevenue.com.
Provides unregistered taxpayer’s an opportunity to register, self-disclose and pay previously unpaid tax liabilities for any tax administered by the Florida Department of Revenue. Taxpayers may be eligible when they have NOT been previously contacted by the Department concerning their tax liability. If you would like to learn more about the Voluntary Disclosure Program, please follow this link, Florida Dept. of Revenue - Voluntary Disclosure of Tax Liabilities.
For returning users, enter your user profile credentials to log in and begin or complete the Florida Business Tax Registration application.
New users must create a user profile with a username and password to begin or complete the registration application.
If you do not have a username and password, select the Create User Profile button below.
Registration information submitted to the Florida Department of Revenue is confidential. If you are establishing this account for your client(s), be advised that you may not transfer this account to a third party.
