No. In fact I have seen some language which specifically negates such payments as additional rent. David Weisman Partner Board Certified Real Estate Lawyer Greenspoon Marder LLP 200 E. Broward Blvd., Suite 1800 Fort Lauderdale, FL 33301 Phone 954-491-1120 Ext. 1015 Direct Phone 954-343-6941 David.Weisman@gmlaw.com<mailto:David.Weisman@gmlaw.com> www.GMlaw.com<http://www.gmlaw.com/> [cid:image001.png@01D719A9.38D8D1E0] From: landten-bounces@lists.flabarrpptl.org <landten-bounces@lists.flabarrpptl.org> On Behalf Of RPPTL Real Estate Leasing Committee Sent: Friday, May 6, 2022 12:48 PM To: 'landten@lists.flabarrpptl.org' <landten@lists.flabarrpptl.org> Subject: [RPPTL Leasing Committee] Sales Tax on Payments for Tenant Improvements 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? Arthur J. Menor Partner, Board Certified in Real Estate Law | Shutts & Bowen LLP Tel: (561) 650-8510 | Cell: (561) 358-1572 525 Okeechobee Blvd., Ste. 1100, West Palm Beach, FL 33401 Bio [shutts.com]<https://urldefense.com/v3/__http:/www.shutts.com/professionals-arthur-j-menor__;!!K7bXOScpug!ixZvMTxr94-nAvlgdsEeeLYVz967ZL1n0GOpWI3i7YeYx8N_Mbr034gyue4h-J6RSI2I4PYpIoV9X-2x9AU3gCwNNE9g$> | E-Mail<mailto:AMenor@shutts.com> | vCard [shutts.com]<https://urldefense.com/v3/__http:/www.shutts.com/vcard-895.vcf__;!!K7bXOScpug!ixZvMTxr94-nAvlgdsEeeLYVz967ZL1n0GOpWI3i7YeYx8N_Mbr034gyue4h-J6RSI2I4PYpIoV9X-2x9AU3gBRjoKoe$> | www.shutts.com [shutts.com]<https://urldefense.com/v3/__http:/www.shutts.com__;!!K7bXOScpug!ixZvMTxr94-nAvlgdsEeeLYVz967ZL1n0GOpWI3i7YeYx8N_Mbr034gyue4h-J6RSI2I4PYpIoV9X-2x9AU3gAhaVU1K$> [Shutts_Logo.jpg] GREENSPOON MARDER LLP LEGAL NOTICE The information contained in this transmission may be attorney/client privileged and confidential. It is intended only for the use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have received this communication in error, please notify us immediately by reply e-mail. Unless specifically indicated otherwise, any discussion of tax issues contained in this e-mail, including any attachments, is not, and is not intended to be, "written advice" as defined in Section 10.37 of Treasury Department Circular 230. A portion of our practice involves the collection of debt and any information you provide will be used for that purpose if we are attempting to collect a debt from you.