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<p class="MsoNormal">If it is deeded “rent” under the Lease, yes. Otherwise, no.
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D;letter-spacing:-.15pt">Michael L. Grant, Esq.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1F497D;letter-spacing:-.15pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Arial",sans-serif;color:#1F497D;letter-spacing:-.15pt">W</span></b><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D;letter-spacing:-.15pt">ARREN &
</span></b><b><span style="font-family:"Arial",sans-serif;color:#1F497D;letter-spacing:-.15pt">G</span></b><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D;letter-spacing:-.15pt">RANT,
</span></b><b><span style="font-family:"Arial",sans-serif;color:#1F497D;letter-spacing:-.15pt">P.A.<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#1F497D;letter-spacing:-.15pt">4800 N. Federal Highway, Suite A-205<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#1F497D;letter-spacing:-.15pt">Boca Raton, Florida 33431<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#1F497D;letter-spacing:-.15pt">Telephone: (561) 681-9494
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<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#1F497D;letter-spacing:-.15pt">Facsimile: (561) 681-9436<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt"><a href="http://www.floridalandlordlaw.com/"><b><span style="font-size:12.0pt;color:blue;letter-spacing:-.15pt">WWW.FLORIDALANDLORDLAW.COM</span></b></a></span><b><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D;letter-spacing:-.15pt"><o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;color:#1F497D;letter-spacing:-.15pt"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><span style="color:#1F497D"><img border="0" width="244" height="94" style="width:2.5416in;height:.9791in" id="Picture_x0020_6" src="cid:image001.jpg@01D86148.F61E4C70" alt="Description: WGPA-LOGO3anowg"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:8.0pt;font-family:"Times New Roman",serif;color:#1F497D;letter-spacing:-.15pt">The information contained in this e-mail transmission is privileged and confidential. If you are not the intended recipient or an
employee or agent responsible for delivering it to the intended recipient, you are hereby notified that any dissemination or copying of this transmission (including any attachments) is strictly prohibited. If you have received this e-mail in error, please
notify the sender immediately by reply e-mail. Thank you.<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:#2F5496"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:#1F497D">WARNING – FRAUDULENT FUNDING INSTRUCTIONS<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:#1F497D">Email hacking and fraud are on the rise to fraudulently misdirect funds. Please call your escrow officer immediately using contact information found from an
independent source, such as the sales contract or internet, to verify any funding instructions received. We are not responsible for any wires sent by you to an incorrect bank account.<o:p></o:p></span></b></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></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>
<p class="MsoNormal"><o:p> </o:p></p>
<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>
<span style="font-size:10.0pt;color:black"><a href="http://www.shutts.com/professionals-arthur-j-menor" target="_blank" title="View My Biography"><span style="color:blue">Bio</span></a></span>
<b><span style="font-size:10.0pt;color:#1AB7EA">|</span></b> <span style="font-size:10.0pt;color:black">
<a href="mailto:AMenor@shutts.com"><span style="color:blue">E-Mail</span></a></span>
<b><span style="font-size:10.0pt;color:#1AB7EA">|</span></b> <span style="font-size:10.0pt;color:black">
<a href="http://www.shutts.com/vcard-895.vcf" target="_blank" title="Download My Information"><span style="color:blue">vCard</span></a></span>
<b><span style="font-size:10.0pt;color:#1AB7EA">|</span></b> <span style="font-size:10.0pt;color:#000033">
<a href="http://www.shutts.com" target="_blank" title="www.shutts.com"><span style="color:blue">www.shutts.com</span></a></span><br>
<span style="font-size:2.0pt;color:black"><br>
</span><span style="font-size:2.0pt;color:black"><img border="0" width="75" height="30" style="width:.7812in;height:.3125in" id="_x0000_i1025" src="http://ftp.firmseek.com/shutts/images/shutts105.jpg"></span><span style="font-size:2.0pt;color:black"><br>
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