Legal Question in Real Estate Law in Florida
FL Sales Tax on Rents -- 212.031
1. If the lease is silent as to whether the lessor or lessee is obigated to pay the sales tax on the rents, who is obligated to pay?
2. If the lease specifically excludes the sales tax on rents from lessee's obigation to pay taxes, is that sufficient to put the obligation on the lessor?
Asked on 3/22/07, 3:31 pm
1 Answer from Attorneys
Alexander M. Rosenfeld
Rosenfeld & Stein, P.A.
Re: FL Sales Tax on Rents -- 212.031
1.lessee.
2.There is a difference as to who pays the tax and who remits the tax. Here it is still the lessee who pays the tax but the lessor has assumed the obligation to remit the tax.The real rent is 'reduced' by the amount of the included sales tax.
Answered on 3/22/07, 8:18 pm