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[RPPTL LandTen] Sales Tax in 3 day Notice.

AL
ajhorky.law (at) gmail.com
Thu, Oct 6, 2011 10:04 PM

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
Sent from my Verizon Wireless BlackBerry

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 Sent from my Verizon Wireless BlackBerry