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Department of Revenue › Real Estate Transactions

Lowndes

Property Buyer Beware: Avoid Costly Tax Liabilities with a Sales Tax Clearance Letter

Lowndes on

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

Haynsworth Sinkler Boyd, P.A.

Are Transfers Of Membership Interest In A Single Member LLC Subject To The Deed Recording Fee?

Haynsworth Sinkler Boyd, P.A. on

On August 28, 2017 the South Carolina Department of Revenue published Rev Rule #17-5, which updated Rev Rule #15-3 (the “Rev Rul”). The Rev Rul deals with the application of the deed recording fee on real estate...more

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