Marvin Kirsner, Greenberg Traurig shareholder Until recently, Florida was one of only a few states that imposed its sales tax on the rental of real property. Although there were exemptions for longer-term residential rentals and leases of agricultural properties, the law generally applied to any lease or license to use real property. This changed when the Florida Legislature repealed the sales tax on most real estate leases effective Oct. 1, 2025.