Key Lease Work Letter Issues When the Tenant Is Doing the Work
Key Lease Work Letter Issues When the Landlord Is Doing the Work
Nonprofit Tenants and Lease Agreements: Best Practices and Pitfalls to Avoid
Real Estate Leasing Tips for Nonprofits
Cornerstone Research Experts in Focus: Mark Garmaise
Effective Lease Negotiations for Healthcare Practices
How Commercial Property Owners Can Collect Unpaid Rent from Commercial Tenants
Landlord and Tenant Lease Risk Reduction for the Cannabis Industry
[Webinar] Cannabis Real Estate Considerations
Goran Musinovic on Healthcare Real Estate Compliance
Troutman Pepper COVID-19 Legal Issues Podcast Series: COVID-19 Commercial Leasing Trends (Part Two)
Commercial/Retail Therapy: Assessing the Pandemic’s Impact on Real Estate
Law Brief®: Debra Bodian Bernstein and Richard Schoenstein Discuss Commercial Lease Defaults During COVID-19
COVID-19 Commercial Leasing Trends (Part One)
How an Am Law 200 Firm is Working Towards Solutions to 2020’s Challenges with Jeremy Sacks: On Record PR
Williams Mullen's COVID-19 Comeback Plan: Landlord and Tenant Negotiations for Existing Commercial Leases Amid the COVID-19 Pandemic
Bar Exam Toolbox Podcast Episode 93: Listen and Learn -- Constructive Eviction
Blakes Continuity Podcast: Litigation Fever – Part I: What Lies Ahead?
Commercial Leases - Navigating a New Normal
Strategies for Negotiating with a Franchisee and Franchisor
As of June 1, 2024, the State of Florida reduced the state sales tax rate on commercial real property lease payments from 4.5% to 2%. All commercial leases with an occupancy period that started on or after June 1, 2024 will...more
Broadly speaking, according to the Florida Department of Revenue, each Florida sale, amusement park admission, storage unit and rental is taxable (unless it falls under an exemption, such as nonprofits). More specifically,...more
The Florida Department of Revenue released Tax Information Publication (TIP) 24A01-02 on April 8, 2024, indicating that the state sales tax rate on the "total rent charged for renting, leasing, or granting a license to use...more
Effective June 1, 2024, the State of Florida’s sales tax rate on commercial real property lease payments (including base rent and additional rent) will be reduced from 4.5% to 2.0% for payments received for occupancy periods...more
Florida Gov. Ron DeSantis signed House Bill (HB) 7063 into law on May 25, 2023, which provides short-term and long-term tax relief for Florida taxpayers. (See Holland & Knight's previous alert, "Florida Gov. Ron DeSantis...more
Effective December 1, 2023, the State of Florida’s sales tax rate on commercial real property lease payments (including base rent and additional rent) will be reduced from 5.5% to 4.5% for payments received for occupancy...more
Florida imposes sales tax on rent payable under commercial leases. The rate imposed by the state is 5.5%, but local governments have the right to impose a surtax which varies based on the jurisdiction....more
On April 19, 2021, Florida Governor Ron DeSantis signed into law Senate Bill 50 (SB 50), which amends portions of Chapter 212, Florida Statutes. SB 50 is slated to significantly reduce Florida’s commercial leasing sales tax...more
Unlike most states, Florida imposes a sales tax on commercial rent or license fees, regardless of the length of the term. During the most recent legislative session, the Florida legislature passed and Gov. Ron DeSantis signed...more
A recent Florida Supreme Court decision found that the Hillsborough County 1% transportation sales surtax is unconstitutional. As a result, the decision reduced the sales tax rate on commercial lease payments in Hillsborough...more
Effective as of January 1, 2020, the Florida state sales tax rate applicable to the lease of commercial real property has decreased from 5.7% to 5.5%. Therefore, the state will levy a 5.5% sales tax on all rent collected...more
Florida is one of the only states in the country that levies a tax on commercial leases, and is the only state to do so in any comprehensive manner. Governor Rick Scott and the Florida legislature have been attempting to...more