Landlords and tenants in the process of negotiating leases where the tenant will pay for leasehold improvements need to take new guidelines into consideration, writes Marvin Kirsner of Greenberg Traurig.
February 13, 2014 at 08:00 AM
1 minute read
The Florida Department of Revenue has published important guidance on the sales tax ramifications of leasehold improvements that are paid for by a tenant.
This guidance sets out the department’s position on when the construction of leasehold improvements paid for by the tenant will not be subject to Florida sales tax.
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