Sales Tax on Commercial Leases of Real Property: A Refresher on the Issues Involving Florida Sales Tax and Commercial Leases

Regardless of the size or complexity of a commercial lease transaction, the state of Florida requires sales tax to be paid on certain lease-related charges. This article is designed to serve as a refresher on the issues surrounding the taxability of various charges associated with commercial leases. In addition, this article makes recommendations on how to draft certain lease provisions relating to the payment of sales tax. Background