Harry, I’m a bit confused by the case summary and what the ultimate holding was.

For what it’s worth, here’s what the Florida Department of Revenue has to say on their website as to sales tax exemptions for leases.  If there’s case law providing an additional exemption as your client apparently wants to believe, than it would appear that for some reason the DOR has not acquiesced to it in their public policy statements.

http://dor.myflorida.com/dor/forms/2009/gt800034.pdf

What is Exempt?

Certain leases and rentals are exempt from sales tax. The owner or owner’s representative must keep documentation to support the exempt transaction. These transactions are exempt:

• Rental charges or room rates paid by a person who has a signed, bona fide written lease for a continuous residence longer than six months. If there is no written lease, and a person has continuously resided at any one location for a period longer than six months and has paid the tax on the rental charges or room rates due at that location for the first six months, additional charges for continuous residence at that location are tax-exempt.

• Rental charges or room rates paid by a full-time student enrolled in an institution offering postsecondary education. A written statement from an official of the student’s institution, documenting that the student attends the institution full time, is proof of the student’s full-time enrollment.

• Rental charges or room rates paid by military personnel who are on active duty and are present in the community under official orders. The military personnel must provide a copy of:

• The official orders supporting the active duty status of the military personnel and making it necessary to occupy the accommodation.

• Rental of accommodations in a migrant labor camp.

Greg Hass, Senior Counsel

Office of Law & Policy | FloridaRealtors®
7025 Augusta National Drive, Orlando, FL 32822
talk: 407.438.1400, ext. 2421
visit: http://www.floridarealtors.org

The Voice for Real Estate® in Florida

[cid:image001.jpg@01C8B0EE.0B556530]

From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Harry Heist
Sent: Monday, December 12, 2011 3:02 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: [RPPTL LandTen] Real Doozy Transient/Nontransient issue

Apartment community rents primarily with 1 year leases decides to do some short term rentals 6 months or less.

Do they have to pay sales/tourist tax?

We had a question come in where the party, apartment community,  that has primarily long term rentals and always will, feels that this case cited below means they do not.

If this is true, then sale tax in a situation like this would need to depend upon the "intention of the parties" .  Now there is some case law that states that for the purposes of evictions, a person can’t rent out motel rooms to transients and then just kick them out using 509 but this is a little different.

Here we are talking sales/tourist tax, not eviction.

Here are 2 examples which would be true if the interpretation below is correct.

Example #1: On vacation for 5 months, have house in NJ, rent apartment I an apartment community for 5 month vacation -- No sales tax

Example #2: Sold house and moved from NJ, looking to buy a house, rent an apartment in Florida for 5 months - Sales/Tourist tax due

H

See below:

This court reversed and remanded, Hale v. Department of Revenue, 808 So.2d 237 (Fla. 1st DCA 2002), holding that section 212.03(7)(a) provided a separate exemption from tax where the apartments constitute the “permanent or principal place of residence” of the tenants and that it was not necessary to have leases in excess of six months as required by section 212.03(4) to be entitled to the exemption provided by section 212.03(7)(a)."

The court relied in the following:212.03 (7) (a)Full-time students enrolled in an institution offering postsecondary education and military personnel currently on active duty who reside in the facilities described in subsection (1) shall be exempt from the tax imposed by this section. The department shall be empowered to determine what shall be deemed acceptable proof of full-time enrollment. The exemption contained in this subsection shall apply irrespective of any other provisions of this section. The tax levied by this section shall not apply to or be imposed upon or collected on the basis of rentals to any person who resides in any building or group of buildings intended primarily for lease or rent to persons as their permanent or principal place of residence.

LAW OFFICES OF
HEIST, WEISSE, DAVIS & WOLK P.A.
PH: 1 800 253 8428
FAX: 1 800 367 9038
"Serving the Property Management Professional"
Website:  www.evict.comhttp://www.evict.com/
Email: harry@evict.commailto:harry@evict.com
THIS E-MAIL MESSAGE IS CONFIDENTIAL, ATTORNEY-CLIENT PRIVILEGED, AND INTENDED FOR THE PERSONS NAMED ABOVE ONLY.  ALL OTHER USE, COPYING, OR DISTRIBUTION IS STRICTLY PROHIBITED.

Can anyone recommend a good attorney in Naples?

Thanks,

Jeffrey R. Mazor, Esq.
J. R. Mazor & Associates, P.A.
Presidential Circle Building
4000 Hollywood Blvd.,  Suite 265-s
Hollywood, FL 33021
Phone: 954-962-3500
Fax:      954-962-3560
Email:  JMazor@Mazor.com

I recommend Burt Eisenberg.

Les H. Stevens, Esquire
Les H. Stevens, P.A.
5301 North Federal Highway
Suite 130
Boca Raton, Florida 33487
Tel. - (561) 989-9797
Fax - (561) 989-8484
E-Mail - lesstevens@earthlink.net

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THIS TRANSMITTAL IN ERROR, PLEASE DELETE IT AND NOTIFY THIS OFFICE
IMMEDIATELY

-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Jeff Mazor
Sent: Wednesday, December 28, 2011 10:25 AM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Real Doozy Transient/Nontransient issue

Can anyone recommend a good attorney in Naples?

Thanks,

Jeffrey R. Mazor, Esq.
J. R. Mazor & Associates, P.A.
Presidential Circle Building
4000 Hollywood Blvd.,  Suite 265-s
Hollywood, FL 33021
Phone: 954-962-3500
Fax:      954-962-3560
Email:  JMazor@Mazor.com

landten mailing list
landten@lists.flabarrpptl.org
http://mailman.fsr.com/mailman/listinfo/landten

I think highly of Dick Grant and Jeff Fridkin at Grant Fridkin in
Naples.  Dick does more of the transactional side and Jeff is a first
class litigator.  They can handle whatever you need!

Marsha G. Rydberg
The Rydberg Law Firm, P.A.
(813) 221-2800

-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Jeff Mazor
Sent: Wednesday, December 28, 2011 10:25 AM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Real Doozy Transient/Nontransient issue

Can anyone recommend a good attorney in Naples?

Thanks,

Jeffrey R. Mazor, Esq.
J. R. Mazor & Associates, P.A.
Presidential Circle Building
4000 Hollywood Blvd.,  Suite 265-s
Hollywood, FL 33021
Phone: 954-962-3500
Fax:      954-962-3560
Email:  JMazor@Mazor.com

landten mailing list
landten@lists.flabarrpptl.org
http://mailman.fsr.com/mailman/listinfo/landten

I AGREE

David  Weisman
Board Certified Real Estate Lawyer
Greenspoon Marder, P.A.
Trade Center South, Suite 700
100 West Cypress Creek Road
Ft. Lauderdale, FL 33309
Phone 954-491-1120
Toll Free 888-491-1120
Direct Phone 954-343-6941
Direct Fax 954-343-6942

-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of lesstevens
Sent: Wednesday, December 28, 2011 10:29 AM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Real Doozy Transient/Nontransient issue

I recommend Burt Eisenberg.

Les H. Stevens, Esquire
Les H. Stevens, P.A.
5301 North Federal Highway
Suite 130
Boca Raton, Florida 33487
Tel. - (561) 989-9797
Fax - (561) 989-8484
E-Mail - lesstevens@earthlink.net

THIS MESSAGE IS INTENDED ONLY FOR THE USE OF THE INDIVIDUAL OR ENTITY TO WHOM IT IS ADDRESSED, AND MAY CONTAIN INFORMATION THAT IS PRIVILEGED, CONFIDENTIAL AND/OR OTHERWISE EXEMPT FROM DISCLOSURE. IF YOU HAVE RECEIVED THIS TRANSMITTAL IN ERROR, PLEASE DELETE IT AND NOTIFY THIS OFFICE IMMEDIATELY

-----Original Message-----
From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Jeff Mazor
Sent: Wednesday, December 28, 2011 10:25 AM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Real Doozy Transient/Nontransient issue

Can anyone recommend a good attorney in Naples?

Thanks,

Jeffrey R. Mazor, Esq.
J. R. Mazor & Associates, P.A.
Presidential Circle Building
4000 Hollywood Blvd.,  Suite 265-s
Hollywood, FL 33021
Phone: 954-962-3500
Fax:      954-962-3560
Email:  JMazor@Mazor.com

landten mailing list
landten@lists.flabarrpptl.org
http://mailman.fsr.com/mailman/listinfo/landten
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.

Pursuant to Internal Revenue Service guidance, be advised that any federal tax advice contained in this written or electronic communication, including any attachments or enclosures, is not intended or written to be used and it
cannot be used by any person or entity for the purpose of (i) avoiding any tax penalties that may be imposed by the Internal Revenue Service or any other U.S. Federal taxing authority or agency or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

Recently an attorney in Brandon  published an article  regarding the Death of a Tenant in a trade magazine stating the following:

" Several apartment communities utilize a form that designates a third party to take custody of the tenant’s property in the event of the tenant’s death. Assuming that such document is properly written, we believe it is proper to let the designated person take possession of the deceased tenant's property and remove it from the apartment. Of course, the designated person’s custody of the deceased tenant’s property would be subject to probate and other laws; nonetheless, the duty to comply with such laws is effectively moved from the landlord to the deceased tenant’s designated person through the use of such a form"

We feel this is incorrect and would welcome any thoughts.

Harry Heist

LAW OFFICES OF
HEIST, WEISSE & WOLK P.A.
PH: 1 800 253 8428
FAX: 1 800 367 9038
"Serving the Property Management Professional"
Website:  http://www.evict.com/ www.evict.com
Email:  mailto:harry@evict.com harry@evict.com

THIS E-MAIL MESSAGE IS CONFIDENTIAL, ATTORNEY-CLIENT PRIVILEGED, AND INTENDED FOR THE PERSONS NAMED ABOVE ONLY.  ALL OTHER USE, COPYING, OR DISTRIBUTION IS STRICTLY PROHIBITED.

Harry
What if it were a properly executed and acknowledged durable Power of Attorney under the new law? I think the landlord is safe in that situation, but otherwise, you are probably right
Manny

[http://www.richmangreer.com/emailsig/logo.gif]

Manuel Farach / Of Counsel - Board Certified in Real Estate Law and Business Litigation by The Florida Bar

Richman Greer P.A.
One Clearlake Centre
Suite 1504
250 Australian Avenue South
West Palm Beach, Florida 33401
Office: 561.803.3500
Fax: 561.820.1608
Direct: 561.803.3501
Email: MFarach@richmangreer.com
www.RichmanGreer.comhttp://www.RichmanGreer.com

[http://www.richmangreer.com/emailsig/meritas.gif]

To ensure compliance with requirements imposed by the IRS, we inform
you that any U.S. federal tax advice contained in this communication (including
any attachments) is not intended or written to be used, and cannot be used, for
the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii)
promoting, marketing or recommending to another party any transaction or matter
addressed herein.

This message contains confidential information and is intended for landten@lists.flabarrpptl.org. If you are not
landten@lists.flabarrpptl.org you are notified that disclosing, copying, distributing or taking any action in
reliance on the contents of this information is strictly prohibited. E-mail
transmission cannot be guarranteed to be secure or error-free as information could be intercepted, corrupted, lost, destroyed, arrive late or incomplete, or contain viruses. The sender (MFarach@richmangreer.com) therefore does not accept liability for any errors or omissions in the contents of this message, which
arise as a result of e-mail transmission. If verification is required please request a hard-copy version.

From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Harry Heist
Sent: Saturday, April 21, 2012 11:42 AM
To: 'RPPTL Landlord Tenant Committee'
Subject: [RPPTL LandTen] Tenant death issue

Recently an attorney in Brandon  published an article  regarding the Death of a Tenant in a trade magazine stating the following:
" Several apartment communities utilize a form that designates a third party to take custody of the tenant’s property in the event of the tenant’s death. Assuming that such document is properly written, we believe it is proper to let the designated person take possession of the deceased tenant's property and remove it from the apartment. Of course, the designated person’s custody of the deceased tenant’s property would be subject to probate and other laws; nonetheless, the duty to comply with such laws is effectively moved from the landlord to the deceased tenant’s designated person through the use of such a form"
We feel this is incorrect and would welcome any thoughts.

Harry Heist

LAW OFFICES OF
HEIST, WEISSE & WOLK P.A.
PH: 1 800 253 8428
FAX: 1 800 367 9038
"Serving the Property Management Professional"
Website:  www.evict.comhttp://www.evict.com/
Email: harry@evict.commailto:harry@evict.com
THIS E-MAIL MESSAGE IS CONFIDENTIAL, ATTORNEY-CLIENT PRIVILEGED, AND INTENDED FOR THE PERSONS NAMED ABOVE ONLY.  ALL OTHER USE, COPYING, OR DISTRIBUTION IS STRICTLY PROHIBITED.

I was under the impression that the Durable Power of Attorney ceased to have any relevance upon the tenant's death.

Harry

LAW OFFICES OF
HEIST, WEISSE & WOLK P.A.
PH: 1 800 253 8428
FAX: 1 800 367 9038
"Serving the Property Management Professional"
Website:  http://www.evict.com/ www.evict.com
Email:  mailto:harry@evict.com harry@evict.com

THIS E-MAIL MESSAGE IS CONFIDENTIAL, ATTORNEY-CLIENT PRIVILEGED, AND INTENDED FOR THE PERSONS NAMED ABOVE ONLY.  ALL OTHER USE, COPYING, OR DISTRIBUTION IS STRICTLY PROHIBITED.

From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Manuel Farach
Sent: Saturday, April 21, 2012 11:51 AM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Tenant death issue

Harry

What if it were a properly executed and acknowledged durable Power of Attorney under the new law? I think the landlord is safe in that situation, but otherwise, you are probably right

Manny

Image removed by sender.

Manuel Farach / Of Counsel - Board Certified in Real Estate Law and Business Litigation by The Florida Bar

Richman Greer P.A.
One Clearlake Centre
Suite 1504
250 Australian Avenue South
West Palm Beach, Florida 33401
Office: 561.803.3500
Fax: 561.820.1608
Direct: 561.803.3501
Email: MFarach@richmangreer.com
www.RichmanGreer.com

Image removed by sender.

To ensure compliance with requirements imposed by the IRS, we inform
you that any U.S. federal tax advice contained in this communication (including
any attachments) is not intended or written to be used, and cannot be used, for
the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii)
promoting, marketing or recommending to another party any transaction or matter
addressed herein.

This message contains confidential information and is intended for landten@lists.flabarrpptl.org. If you are not
landten@lists.flabarrpptl.org you are notified that disclosing, copying, distributing or taking any action in
reliance on the contents of this information is strictly prohibited. E-mail
transmission cannot be guarranteed to be secure or error-free as information could be intercepted, corrupted, lost, destroyed, arrive late or incomplete, or contain viruses. The sender (MFarach@richmangreer.com) therefore does not accept liability for any errors or omissions in the contents of this message, which
arise as a result of e-mail transmission. If verification is required please request a hard-copy version.

From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Harry Heist
Sent: Saturday, April 21, 2012 11:42 AM
To: 'RPPTL Landlord Tenant Committee'
Subject: [RPPTL LandTen] Tenant death issue

Recently an attorney in Brandon  published an article  regarding the Death of a Tenant in a trade magazine stating the following:

" Several apartment communities utilize a form that designates a third party to take custody of the tenant’s property in the event of the tenant’s death. Assuming that such document is properly written, we believe it is proper to let the designated person take possession of the deceased tenant's property and remove it from the apartment. Of course, the designated person’s custody of the deceased tenant’s property would be subject to probate and other laws; nonetheless, the duty to comply with such laws is effectively moved from the landlord to the deceased tenant’s designated person through the use of such a form"

We feel this is incorrect and would welcome any thoughts.

Harry Heist

LAW OFFICES OF
HEIST, WEISSE & WOLK P.A.
PH: 1 800 253 8428
FAX: 1 800 367 9038
"Serving the Property Management Professional"
Website:  http://www.evict.com/ www.evict.com
Email:  mailto:harry@evict.com harry@evict.com

THIS E-MAIL MESSAGE IS CONFIDENTIAL, ATTORNEY-CLIENT PRIVILEGED, AND INTENDED FOR THE PERSONS NAMED ABOVE ONLY.  ALL OTHER USE, COPYING, OR DISTRIBUTION IS STRICTLY PROHIBITED.

Under Chapter 709, F.S., the power of attorney becomes invalid upon the death of the principal.

Brenda

From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Harry Heist
Sent: Saturday, April 21, 2012 12:01 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: Re: [RPPTL LandTen] Tenant death issue

I was under the impression that the Durable Power of Attorney ceased to have any relevance upon the tenant's death.

Harry

LAW OFFICES OF
HEIST, WEISSE & WOLK P.A.
PH: 1 800 253 8428
FAX: 1 800 367 9038
"Serving the Property Management Professional"
Website:  www.evict.comhttp://www.evict.com/
Email: harry@evict.commailto:harry@evict.com
THIS E-MAIL MESSAGE IS CONFIDENTIAL, ATTORNEY-CLIENT PRIVILEGED, AND INTENDED FOR THE PERSONS NAMED ABOVE ONLY.  ALL OTHER USE, COPYING, OR DISTRIBUTION IS STRICTLY PROHIBITED.

From: landten-bounces@lists.flabarrpptl.orgmailto:landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org]mailto:[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Manuel Farach
Sent: Saturday, April 21, 2012 11:51 AM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Tenant death issue

Harry
What if it were a properly executed and acknowledged durable Power of Attorney under the new law? I think the landlord is safe in that situation, but otherwise, you are probably right
Manny

[Image removed by sender.]

Manuel Farach / Of Counsel - Board Certified in Real Estate Law and Business Litigation by The Florida Bar

Richman Greer P.A.
One Clearlake Centre
Suite 1504
250 Australian Avenue South
West Palm Beach, Florida 33401
Office: 561.803.3500
Fax: 561.820.1608
Direct: 561.803.3501
Email: MFarach@richmangreer.commailto:MFarach@richmangreer.com
www.RichmanGreer.comhttp://www.RichmanGreer.com

[Image removed by sender.]

To ensure compliance with requirements imposed by the IRS, we inform
you that any U.S. federal tax advice contained in this communication (including
any attachments) is not intended or written to be used, and cannot be used, for
the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii)
promoting, marketing or recommending to another party any transaction or matter
addressed herein.

This message contains confidential information and is intended for landten@lists.flabarrpptl.orgmailto:landten@lists.flabarrpptl.org. If you are not
landten@lists.flabarrpptl.orgmailto:landten@lists.flabarrpptl.org you are notified that disclosing, copying, distributing or taking any action in
reliance on the contents of this information is strictly prohibited. E-mail
transmission cannot be guarranteed to be secure or error-free as information could be intercepted, corrupted, lost, destroyed, arrive late or incomplete, or contain viruses. The sender (MFarach@richmangreer.commailto:MFarach@richmangreer.com) therefore does not accept liability for any errors or omissions in the contents of this message, which
arise as a result of e-mail transmission. If verification is required please request a hard-copy version.

From: landten-bounces@lists.flabarrpptl.orgmailto:landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org]mailto:[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Harry Heist
Sent: Saturday, April 21, 2012 11:42 AM
To: 'RPPTL Landlord Tenant Committee'
Subject: [RPPTL LandTen] Tenant death issue

Recently an attorney in Brandon  published an article  regarding the Death of a Tenant in a trade magazine stating the following:
" Several apartment communities utilize a form that designates a third party to take custody of the tenant’s property in the event of the tenant’s death. Assuming that such document is properly written, we believe it is proper to let the designated person take possession of the deceased tenant's property and remove it from the apartment. Of course, the designated person’s custody of the deceased tenant’s property would be subject to probate and other laws; nonetheless, the duty to comply with such laws is effectively moved from the landlord to the deceased tenant’s designated person through the use of such a form"
We feel this is incorrect and would welcome any thoughts.

Harry Heist

LAW OFFICES OF
HEIST, WEISSE & WOLK P.A.
PH: 1 800 253 8428
FAX: 1 800 367 9038
"Serving the Property Management Professional"
Website:  www.evict.comhttp://www.evict.com/
Email: harry@evict.commailto:harry@evict.com
THIS E-MAIL MESSAGE IS CONFIDENTIAL, ATTORNEY-CLIENT PRIVILEGED, AND INTENDED FOR THE PERSONS NAMED ABOVE ONLY.  ALL OTHER USE, COPYING, OR DISTRIBUTION IS STRICTLY PROHIBITED.

Hi All,

Occasionally I have an apartment community client who is looking to submeter utilities or use the RUBS (Ratio Utility Billing) systems for the utilities.  This potentially involves the PSC or sometimes local rules regarding submetering/RUBs.

If anyone has experience with this, please respond so we can refer.  This is out of our league.

Thanks

Harry Heist

LAW OFFICES OF
HEIST, WEISSE & WOLK P.A.
PH: 1 800 253 8428
FAX: 1 800 367 9038
"Serving the Property Management Professional"
Website:  http://www.evict.com/ www.evict.com
Email:  mailto:harry@evict.com harry@evict.com

THIS E-MAIL MESSAGE IS CONFIDENTIAL, ATTORNEY-CLIENT PRIVILEGED, AND INTENDED FOR THE PERSONS NAMED ABOVE ONLY.  ALL OTHER USE, COPYING, OR DISTRIBUTION IS STRICTLY PROHIBITED.