Rules
Sales tax on commercial rent: where it applies
Learn where sales tax on commercial rent may apply to US leases, which required pass-throughs may be taxable, and how lease clauses allocate the bill.
Topic
tenant improvements
Rules
Warehouse lease due diligence: what to check before you sign in 2027
A 2027 warehouse lease due diligence checklist: physical inspection, documentary checks, regulatory items, freight access, and tenant improvement tax treatment.
Rules
ADA compliance and ICC building codes when leasing US commercial space
Commercial real estate and workspaces face ADA Title III and ICC code duties. Here is how leases split compliance cost between tenants and landlords.
Costs
How the IRS treats tenant improvements under Section 179 and cost segregation
Workspace property leasing tax rules let tenants and owners deduct build-outs through Section 179, qualified improvement property and cost segregation studies.
Features
Tenant improvements as a construction project hidden inside a lease
Tenant improvements as a construction project inside a lease: delivery condition, how an allowance is priced and paid, schedule risk, and who owns it.