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

[Haney, Gregory]

My reading of the statute is that you are going to benefit from the reduced rate regardless, beginning January 1, 2018, even if the lease was entered into before then.  The language Sancha cited implies that it is all and only about the lease period for which rent is remitted.



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 | 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: landten-bounces at lists.flabarrpptl.org [mailto:landten-bounces at lists.flabarrpptl.org] On Behalf Of John Neukamm
Sent: Tuesday, June 13, 2017 3:51 PM
To: RPPTL Landlord Tenant Committee
Cc: Al Colby; Vincent L. Nuccio, Jr.; David M. Mechanik; Sara McIntire
Subject: [RPPTL LandTen] Florida’s Sales Tax Reduction Requires Commercial Lease Parties to Recalculate Their Rent Schedules

Our law firm leases a building owned by several members of the firm pursuant to a lease which is renewed each year (at a different rental rate each year).  I wonder if we could reduce the sales/rental taxes if we elected to enter into a new lease when the lease is up for renewal later this year...
Best regards,
John


John B. Neukamm
Mechanik Nuccio Hearne & Wester, P.A.
305 S. Boulevard<x-apple-data-detectors://3/0>
Tampa, Florida 33606<x-apple-data-detectors://3/0>
Telephone No.: (813) 276-1920<tel:(813)%20276-1920>
Facsimile No.: (813) 276-1560<tel:(813)%20276-1560>
E-mail: jbn at floridalandlaw.com<blocked::mailto:jbn at floridalandlaw.com>

On Jun 13, 2017, at 3:37 PM, Sancha Brennan Whynot <SBWhynot at thebrennanlawfirm.com<mailto:SBWhynot at thebrennanlawfirm.com>> wrote:
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> [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<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>
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.


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

________________________________
Shutts & Bowen LLP
CityPlace Tower, 525 Okeechobee Blvd, Suite 1100 | West Palm Beach, FL 33401
Direct: (561) 650-8510 | Fax: (561) 822-5510 | Cell: (561) 358-1572
E-Mail<mailto:AMenor at shutts.com> | Biography <http://www.shutts.com/lawyer/arthur-j-menor> | V-Card<http://www.shutts.com/index.php?vcard&id=895> | Website<http://www.shutts.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 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<http://www.slk-law.com/NewsEvents/Publications/169402/Client-Alert-Floridas-Sales-Tax-Reduction-Requires-Commercial-Lease-Parties-to-Recalculate-Their-Rent-Schedules>

Gregory

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!).



-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/landten/attachments/20170613/dcc5f309/attachment-0001.html>