[RPPTL LandTen] Sales Tax in 3 day Notice.

[ajhorky.law at gmail.com]

In response to Beverly's question:

"When doing a three day notice for non-payment on a commercial eviction, can the sales tax be included?  Thanks"Beverly R. Barnett, Esq.

My response is "no," technically, and "maybe," arguably. 

As a general rule, the 3-day notice cannot include  any item/amount that is not defined in the lease as "rent" or "additional rent." Sales tax may not be specifically defined in the lease as "rent." Some commercial leases have a catch-all paragraph so that  sales tax is included as "rent," e.g. "All charges, taxes or other amounts due under this lease are deemed 'additional rent.'" 

I believe the alternative argument is that in a commercial lease setting, sales tax can be included in the 3-day notice because other law requires that it be paid (by someone; presumably the tenant).
 
~Anthony J Horky
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