NEWS & INSIGHTS
Florida Sales Tax on Parking, Docking, Tie-Down & Storage (TIP 25A01-11)
Florida has clarified that parking, docking, aircraft tie-down, and storage remain taxable under s. 212.03(6), F.S.—and that the commercial rent repeal doesn’t change it. Here’s what’s taxable, the narrow impoundment exception, and how to report on DR-15/DR-15EZ.
Florida Sales Tax Still Applies to Parking, Docking, Tie-Down & Storage—Even After the Commercial Rent Tax Repeal
Last updated: September 6, 2025 • Source: Florida DOR TIP 25A01-11 (Aug. 22, 2025)
Florida’s repeal of state sales tax on commercial real property rentals effective October 1, 2025, does not change the tax treatment of fees for parking, docking, tie-down, or storage. Those charges remain taxable at the 6% state rate plus any applicable discretionary sales surtax (§ 212.054, F.S.), because they are taxed under § 212.03(6), F.S. and specifically excluded from the commercial rental statute (§ 212.031, F.S.).
What’s Still Taxable
- Rentals or leases of parking or storage spaces for motor vehicles in lots or garages (including storage facilities for towed vehicles).
- Rentals of docking or storage spaces for boats in docks or marinas.
- Rentals of tie-down or storage space for aircraft at airports.
Tax: 6% state sales tax plus discretionary surtax where applicable.
Lawful Impoundment Exception
Charges arising from a “lawful impoundment” are not taxable under § 212.03(6), F.S. “Lawful impoundment” means storage or custody of an aircraft, boat, or motor vehicle by—or at the direction of—a law-enforcement agency, where the owner (or representative) cannot access or remove the property without that agency’s consent.
Commercial Rent Tax Repeal Doesn’t Change This
Because parking/docking/tie-down/storage are taxed under § 212.03(6) and not under § 212.031, the October 1, 2025 repeal of the state tax on commercial rent does not affect the taxability of these charges.
Example from the Department
Mr. Smith operates a downtown parking lot and leases the land from Mr. Jones. Customers pay Mr. Smith to park by the hour or day. The customer parking fees are taxable at 6% (plus surtax). The lease payments from Mr. Smith to Mr. Jones for the underlying real property are not subject to sales tax or surtax after the commercial rent tax repeal.
How to Report
Report these charges on the Sales and Use Tax Return (Form DR-15 or Form DR-15EZ, as applicable). If using Form DR-15, include the receipts on Line A: Sales/Services/Electricity, not Line C (Commercial Rentals) or Line D (Transient Rentals).
Who Is Affected
- Parking lot and garage operators (including towed-vehicle storage yards).
- Marinas and boat storage facilities.
- Airports and FBOs charging aircraft tie-down or storage.
Citations
© 2025 Jeanette Moffa. All Rights Reserved.
Yes. Parking/storage spaces for motor vehicles are taxable under s. 212.03(6), F.S., plus any discretionary surtax.
No. Parking, docking, aircraft tie-down, and storage are not commercial rentals under s. 212.031 and remain taxable under s. 212.03(6)
Yes. Docking/storage spaces for boats are taxable under s. 212.03(6), F.S., plus applicable surtax.
Yes. Tie-down/storage for aircraft is taxable under s. 212.03(6), F.S.
Report on Line A (Sales/Services/Electricity)—not Commercial Rentals or Transient Rentals. DR-15EZ filers report in the sales/services line.
Yes, when the storage is part of taxable parking/storage services. The exception is charges resulting from lawful impoundment by/at the direction of law enforcement.
Custody/storage by or at the direction of a law-enforcement agency where the owner is not authorized to access/remove property without the agency’s consent. Such charges are not taxable under s. 212.03(6).
Per the TIP’s example, the customer fees are taxable under s. 212.03(6), while the operator’s lease payment to the landlord is not subject to sales tax as commercial rent in this context.
Yes, if applicable in the county where the service is provided.
Florida DOR TIP 25A01-11 (Aug. 22, 2025): “Florida Sales and Use Tax on Parking, Docking, Tie-Down, and Storage.
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Jeanette Moffa, Esq.
(954) 800-4138
JeanetteMoffa@MoffaTaxLaw.com
Jeanette Moffa is a Partner in the Fort Lauderdale office of Moffa, Sutton, & Donnini. She focuses her practice in Florida state and local tax. Jeanette provides SALT planning and consulting as part of her practice, addressing issues such as nexus and taxability, including exemptions, inclusions, and exclusions of transactions from the tax base. In addition, she handles tax controversy, working with state and local agencies in resolution of assessment and refund cases. She also litigates state and local tax and administrative law issues.