Who is financially responsible for sales, transfer, or use taxes resulting from Burger King franchise transactions, excluding taxes on BKC's income?

Based on the 2025 Burger King Franchise Disclosure Document, the BUYER is responsible for property taxes. According to the FDD, property taxes are defined as any and all real estate (other than real property transfer or gains) and personal property taxes, assessments, and charges (either certified and/or pending) which may be levied upon the Premises, the Restaurants or any of the Purchased Assets. The BUYER is responsible for obtaining any permits, authorizations and/or exemptions required to be obtained in connection with the consummation of the transactions.

However, the excerpt does not explicitly state who is responsible for sales, transfer, or use taxes resulting from Burger King franchise transactions, excluding taxes on BKC's income. The document outlines various fees and costs associated with the transfer of a franchise, such as the Transfer Fee and New Franchisee Training Fee, which are the responsibility of the transferor (the existing franchisee). It also mentions the BUYER's responsibility for purchasing new software and license agreements for point-of-sale assets.

To fully understand the financial responsibilities regarding sales, transfer, or use taxes, a prospective Burger King franchisee should directly ask Burger King for clarification. Specifically, they should inquire about which party (franchisee or Burger King) is responsible for these taxes during franchise transactions. This information is crucial for accurately assessing the costs associated with buying, selling, or transferring a Burger King franchise.