Florida Statutes

Fla. Stat. § 57.071 (2025)

Costs; what taxable.

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57.071 Costs; what taxable.—

(1) If costs are awarded to any party, the following shall also be allowed:

(a) The reasonable premiums or expenses paid on all bonds or other security furnished by such party.

(b) The expense of the court reporter for per diem, transcribing proceedings and depositions, including opening statements and arguments by counsel.

(c) Any sales or use tax due on legal services provided to such party, notwithstanding any other provision of law to the contrary.

(2) Expert witness fees may not be awarded as taxable costs unless the party retaining the expert witness furnishes each opposing party with a written report signed by the expert witness which summarizes the expert witness’s opinions and the factual basis of the opinions, including documentary evidence and the authorities relied upon in reaching the opinions. Such report shall be filed at least 5 days prior to the deposition of the expert or at least 20 days prior to discovery cutoff, whichever is sooner, or as otherwise determined by the court. This subsection does not apply to any action proceeding under the Florida Family Law Rules of Procedure.

History.—s. 1, ch. 16246, 1933; CGL 1936 Supp. 4680(1); s. 13, ch. 67-254; s. 42, ch. 87-6; s. 5, ch. 99-225.

Note.—Former s. 58.08.

Notes of Decisions

Cited in 23 cases, 1968–2018 · leading case: Massey v. David, 979 So. 2d 931 (Fla. 2008).

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Massey v. David, 979 So. 2d 931 (Fla. 2008). · cites it 75× “at 601-02 (quoting § 57.071(2), Fla. Stat. (1999)). Massey asserted in the trial court that David was not entitled to an award of costs for the experts because he had not timely complied with the written report requirement delineated in the statute.”

Richard DeLisle v. Crane Co., 258 So. 3d 1219 (Fla. 2018). · cites it 5× “2008), we considered the constitutionality of section 57.071(2), Florida Statutes (1999), finding that the section was purely procedural because the substantive right it purported to create existed in a different section of the statutes.”

Est. of Cort v. Broward Cnty. Sheriff, 807 So. 2d 736 (Fla. 4th DCA 2002). · cites it 12× “[2] The note accompanying section 57.071 states: Section 34, ch. 99-225, provides that "[i]t is the intent of this act and the Legislature to accord the utmost comity and respect to the constitutional prerogatives of Florida's judiciary, and nothing in this act should be…”

Massey v. David, 953 So. 2d 599 (Fla. 1st DCA 2007). · cites it 12× “§ 57.071, Fla. Stat. (1997) ("If costs are awarded to any party the following shall also be allowed: (1) The reasonable premiums or expenses paid on all bonds or other security furnished by such party.”

In Re Advisory Opinion to the Governor, 509 So. 2d 292 (Fla. 1987). · cites it 2× “(amending § 57.071(3), Fla. Stat.). We believe that this provision effectively rebuts this facial challenge to the act.”

Tacher v. Mathews, 845 So. 2d 332 (Fla. 3d DCA 2003). · cites it 2× “§ 57.071(1), Fla. Stat. (1995). Judgment is defined as "[a] determination of a court of law; a judicial decision.”

Schumacher v. Wellman, 415 So. 2d 120 (Fla. 4th DCA 1982). · cites it 2× “These costs are authorized by Section 57.071(2), Florida Statutes (1981), which provides that "[i]f costs are awarded to any party the following shall also be allowed: .”

Rock v. Prairie Bldg. Solutions, Inc., 854 So. 2d 722 (Fla. 2d DCA 2003). · cites it 2× “Section 57.071, Florida Statutes (2000), provides in part: (1) If costs are awarded to any party, the following shall also be allowed: .”

St. Petersburg Sheraton Corp. v. Stuart, 242 So. 2d 185 (Fla. 2d DCA 1970). · cites it 2× “As to the costs of the deposition, the trial Judge stated at the hearing on the motion to tax costs that he interpreted the new statute, F.S. § 57.071, F.S.A., "to give a carte blanche to the taking of depositions and assessing them against the losing party" regardless of their…”

Hoopes v. Hoopes, 525 So. 2d 1015 (Fla. 4th DCA 1988). · cites it 2× “Section 57.071(3), Florida Statutes (1987), provides in pertinent part that if costs are awarded to any party, "[a]ny sale or use tax due on legal services provided to such party" shall also be allowed.”

Golden Cleaver Packing, Inc. v. G & M HUGHES Corp., 490 So. 2d 1381 (Fla. 5th DCA 1986). · cites it 2× “[2] § 57.071(2), Fla. Stat. [3] This is not an action in equity to approve acceleration of installment payments and foreclosure of security.”

Doran v. State, 296 So. 2d 86 (Fla. 2d DCA 1974). “[5] While not raised by either party, an argument could also be made that § 57.071(1) requires the reimbursement of the bail bond premium.”

Show all 23 citing cases →

— 57.071(1) — 3 cases

Tacher v. Mathews, 845 So. 2d 332 (Fla. 3d DCA 2003). “§ 57.071(1), Fla. Stat. (1995). Judgment is defined as "[a] determination of a court of law; a judicial decision.”

Doran v. State, 296 So. 2d 86 (Fla. 2d DCA 1974). “[5] While not raised by either party, an argument could also be made that § 57.071(1) requires the reimbursement of the bail bond premium.”

Okeelanta Corp. v. Bygrave, 727 So. 2d 950 (Fla. 4th DCA 1997).

— 57.071(2) — 11 cases

Massey v. David, 979 So. 2d 931 (Fla. 2008). “at 601-02 (quoting § 57.071(2), Fla. Stat. (1999)). Massey asserted in the trial court that David was not entitled to an award of costs for the experts because he had not timely complied with the written report requirement delineated in the statute.”

Richard DeLisle v. Crane Co., 258 So. 3d 1219 (Fla. 2018). “2008), we considered the constitutionality of section 57.071(2), Florida Statutes (1999), finding that the section was purely procedural because the substantive right it purported to create existed in a different section of the statutes.”

Est. of Cort v. Broward Cnty. Sheriff, 807 So. 2d 736 (Fla. 4th DCA 2002). “[2] The note accompanying section 57.071 states: Section 34, ch. 99-225, provides that "[i]t is the intent of this act and the Legislature to accord the utmost comity and respect to the constitutional prerogatives of Florida's judiciary, and nothing in this act should be…”

Massey v. David, 953 So. 2d 599 (Fla. 1st DCA 2007). “§ 57.071, Fla. Stat. (1997) ("If costs are awarded to any party the following shall also be allowed: (1) The reasonable premiums or expenses paid on all bonds or other security furnished by such party.”

Schumacher v. Wellman, 415 So. 2d 120 (Fla. 4th DCA 1982). “These costs are authorized by Section 57.071(2), Florida Statutes (1981), which provides that "[i]f costs are awarded to any party the following shall also be allowed: .”

— 57.071(3) — 3 cases

In Re Advisory Opinion to the Governor, 509 So. 2d 292 (Fla. 1987). “(amending § 57.071(3), Fla. Stat.). We believe that this provision effectively rebuts this facial challenge to the act.”

Hoopes v. Hoopes, 525 So. 2d 1015 (Fla. 4th DCA 1988). “Section 57.071(3), Florida Statutes (1987), provides in pertinent part that if costs are awarded to any party, "[a]ny sale or use tax due on legal services provided to such party" shall also be allowed.”

Waller v. Baxley, 565 So. 2d 808 (Fla. 2d DCA 1990).

— 57.071(l)(a) — 1 case

Miccosukee Tribe of Indians of South Florida v. Bermudez, 155 So. 3d 489 (Fla. 3d DCA 2015).

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