Comprehensive review of all aspects of Florida residential landlord tenant law in outline format. Includes case citations.In Florida, subleasing involves the original tenant letting another person live in their rented space for part or all of the lease period. Florida law doesn't exactly prohibit or allow subletting, so it usually depends on your specific lease agreement with your landlord. In Florida, the rental or lease of any living or sleeping quarters is subject to sales tax. Ensure rental success when subletting a property. Use our sublease agreement for Florida to ensure your agreement meets all of the legal requirements. The TIP indicates that the Florida sales tax rate on commercial leases will decrease from 4.5 percent to 2 percent as of June 1, 2024. Sublease Agreements are legal documents detailing the terms and condition of the lease of a property to a new tenant.