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<p class="MsoNormal"><span style="color:#1F497D">No. In fact I have seen some language which specifically negates such payments as additional rent.
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<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:14.0pt;font-family:"Poor Richard",serif;color:#1F497D">David Weisman</span></b><b><span style="font-size:14.0pt;font-family:"Poor Richard",serif;color:#1F497D"><o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D">Partner<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D">Board Certified Real Estate Lawyer<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D">Greenspoon Marder LLP<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D">200 E. Broward Blvd., Suite 1800<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D">Fort Lauderdale, FL 33301
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D">Phone 954-491-1120
<b>Ext. 1015</b><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D">Direct Phone 954-343-6941<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#1F497D"><a href="mailto:David.Weisman@gmlaw.com"><span style="color:blue">David.Weisman@gmlaw.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#1F497D"><a href="http://www.gmlaw.com/"><span style="color:blue">www.GMlaw.com</span></a><o:p></o:p></span></p>
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<p class="MsoNormal"><b>From:</b> landten-bounces@lists.flabarrpptl.org <landten-bounces@lists.flabarrpptl.org>
<b>On Behalf Of </b>RPPTL Real Estate Leasing Committee<br>
<b>Sent:</b> Friday, May 6, 2022 12:48 PM<br>
<b>To:</b> 'landten@lists.flabarrpptl.org' <landten@lists.flabarrpptl.org><br>
<b>Subject:</b> [RPPTL Leasing Committee] Sales Tax on Payments for Tenant Improvements<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">For those of you who handle non-residential leases, are you seeing any landlords who are collecting sales tax on payments made by tenants for the costs of tenant improvements?<o:p></o:p></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span style="font-size:10.0pt;color:black">Arthur J. Menor</span></b><span style="color:black"><br>
</span><span style="font-size:10.0pt;color:black">Partner, Board Certified in Real Estate Law</span>
<b><span style="font-size:10.0pt;color:#1AB7EA">|</span></b> <span style="font-size:10.0pt;color:black">
Shutts & Bowen LLP <br>
Tel: (561) 650-8510</span> <b><span style="font-size:10.0pt;color:#1AB7EA">|</span></b>
<span style="font-size:10.0pt;color:black">Cell: (561) 358-1572 </span><br>
<span style="font-size:10.0pt;color:black">525 Okeechobee Blvd., Ste. 1100, West Palm Beach, FL 33401</span><br>
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