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What is the rent for? Your apartment or business property?
The GE (General exercise) tax can be deducted as business expense (small business, rental) it you have to pay the tax to help you generate taxable income (renting a building, office or equipment). If you pay the tax for your personal apartment, it is part of rental expenses and not deductible personal expense unless you choose to deduct sales tax instead of income tax as part of your itemized deduction.
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