The State of Florida levies sales tax of 6% on the total rent payable under a commercial lease. In addition to base rent, this may include amounts designated as additional rent, common area maintenance charges, and operating expenses such as utilities for which a tenant must reimburse the landlord. Utilities are exempt if the landlord is already paying sales tax on the cost of the service, if the utility is billed separately to the tenant, and if the amount billed to the tenant is not greater than the amount billed to the landlord for the service.
Ad valorem taxes paid by the tenant are also taxable as "rent". Insurance premiums are taxable if the insurance coverage is, at least in part, for the protection of the landlord.