Splitting out Common Area Maintenance from Rent is a personal accounting preference. Both are expenses and could be lumped together as Rent Expense on your Profit and Loss Statement.

Real Estate Tax (property tax) is in a separate expense category. When preparing your tax return one of the line items on the Schedule C is Taxes. The IRS wants to know how much of your expenses were for taxes.

Do not understand why sales tax would be part of your lease agreement.

Generally speaking keeping Sales Tax off of your Income Statement gives you better knowledge of your actual sales. I am a believer in Balance Sheets, whether you operate as a sole proprietor or a corporation. Sales Tax due would be reflected on your Balance Sheet as a Current Liability. Sales Tax would only be on your expense statement should you decide to record as Income your product revenue plus the sales tax on the sales.

Income Statements and Balance Sheets are ultimately about information to help you better understand and operate your business. You must decide the degree of detail necessary to achieve your business goals.