[RPPTL LandTen] Florida’s Sales Tax Reduction Requires Commercial Lease Parties to Recalculate Their Rent Schedules

Tue Jun 13 12:34:34 PDT 2017

Gentlemen,
Perhaps it is page 29, line 701 you are looking for…

(e)  The tax rate in effect at the time that the tenant or person occupies, uses, or is entitled to occupy or use the real property is the tax rate applicable to the transaction taxable under this section, regardless of when a rent or license fee payment is due or paid. The applicable tax rate may not be avoided by delaying or accelerating rent or license fee  payments.

Sancha Brennan Whynot
Sancha Brennan Whynot
The Brennan Law Firm, P.A.
Post Office Box 2706
Orlando, Florida 32802-2706
407-893-7888 Telephone
407-893-9396 Facsimile

From: landten-bounces at lists.flabarrpptl.org [mailto:landten-bounces at lists.flabarrpptl.org] On Behalf Of Haney, Gregory
Sent: Tuesday, June 13, 2017 12:01 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Florida’s Sales Tax Reduction Requires Commercial Lease Parties to Recalculate Their Rent Schedules

Hi Art -  See the revised language at: https://www.flsenate.gov/Session/Bill/2017/7109/BillText/er/PDF (scroll down to page 27 of 92).  I see no indication that it matters when the lease is signed.

Gregory

Gregory R. Haney | Shumaker
Attorney at Law
Board Certified in Real Estate Law
Bank of America Plaza, Suite 2800
101 East Kennedy Boulevard | Tampa, FL  33602
Direct 813.227.2277 | Fax 813.229.1660
ghaney at slk-law.com<mailto:ghaney at slk-law.com> | bio<http://www.slk-law.com/Professionals/Gregory-Scott-R-Haney> | LinkedIn<http://www.linkedin.com/in/gregoryhaney>

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From: landten-bounces at lists.flabarrpptl.org<mailto:landten-bounces at lists.flabarrpptl.org> [mailto:landten-bounces at lists.flabarrpptl.org] On Behalf Of Arthur J. Menor
Sent: Tuesday, June 13, 2017 11:38 AM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Florida’s Sales Tax Reduction Requires Commercial Lease Parties to Recalculate Their Rent Schedules

At the Commercial Real Estate Committee meeting on June 2 it was stated that the reduced sales tax rate only applies to leases executed after December 31, 2017.

[cid:image001.jpg at 01D2E45A.8DDC2490]

Arthur J. Menor
Partner, Board Certified in Real Estate Law
Fellow, American College of Real Estate Lawyers

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Shutts & Bowen LLP
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From: landten-bounces at lists.flabarrpptl.org<mailto:landten-bounces at lists.flabarrpptl.org> [mailto:landten-bounces at lists.flabarrpptl.org] On Behalf Of Haney, Gregory
Sent: Tuesday, June 13, 2017 11:19 AM
To: John Neukamm
Cc: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Florida’s Sales Tax Reduction Requires Commercial Lease Parties to Recalculate Their Rent Schedules

Hi John. Strange.  It was in PDF format, so I wonder if the server garbled it.  Does this one work?

Here’s a link as well, just in case: http://www.slk-law.com/NewsEvents/Publications/169402/Client-Alert-Floridas-Sales-Tax-Reduction-Requires-Commercial-Lease-Parties-to-Recalculate-Their-Rent-Schedules

Gregory

Gregory R. Haney | Shumaker
Attorney at Law
Board Certified in Real Estate Law
Bank of America Plaza, Suite 2800
101 East Kennedy Boulevard | Tampa, FL  33602
Direct 813.227.2277 | Fax 813.229.1660
ghaney at slk-law.com<mailto:ghaney at slk-law.com> | bio<http://www.slk-law.com/Professionals/Gregory-Scott-R-Haney> | LinkedIn<http://www.linkedin.com/in/gregoryhaney>

________________________________

Confidentiality Statement: This electronic message contains information from the law firm of Shumaker, Loop & Kendrick, LLP, and may be confidential or privileged. The information is intended to be for the use of the individual or entity named above. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this message is prohibited. If you have received this electronic message in error, please notify the sender immediately by reply e-mail or telephone 800.444.6659.
From: John Neukamm [mailto:jbn at floridalandlaw.com]
Sent: Tuesday, June 13, 2017 11:17 AM
To: Haney, Gregory
Subject: Florida’s Sales Tax Reduction Requires Commercial Lease Parties to Recalculate Their Rent Schedules

Greg, I’m unable to open the attachment to your email.  If possible, could you please re-send it in a Word or PDF format?
Thanks,
John
John B. Neukamm
Mechanik Nuccio Hearne & Wester, P.A.
305 S. Boulevard
Tampa, Florida 33606
Telephone No.: (813) 276-1920
Facsimile No.: (813) 276-1560
E-mail: jbn at floridalandlaw.com<blocked::mailto:jbn at floridalandlaw.com>
From: landten-bounces at lists.flabarrpptl.org<mailto:landten-bounces at lists.flabarrpptl.org> [mailto:landten-bounces at lists.flabarrpptl.org] On Behalf Of Haney, Gregory
Sent: Tuesday, June 13, 2017 10:47 AM
To: landten at lists.flabarrpptl.org<mailto:landten at lists.flabarrpptl.org>
Subject: [RPPTL LandTen] Florida’s Sales Tax Reduction Requires Commercial Lease Parties to Recalculate Their Rent Schedules

Good morning, all. FYI as to an upcoming sales tax change that I assume many of you are already aware of (but just in case!).

Gregory R. Haney | Shumaker
Attorney at Law
Board Certified in Real Estate Law
Bank of America Plaza, Suite 2800
101 East Kennedy Boulevard | Tampa, FL  33602
Direct 813.227.2277 | Fax 813.229.1660
ghaney at slk-law.com<mailto:ghaney at slk-law.com> | bio<http://www.slk-law.com/Professionals/Gregory-Scott-R-Haney> | LinkedIn<http://www.linkedin.com/in/gregoryhaney>
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