Florida Statutes
Fla. Stat. § 201.01 (2025)
Documents taxable, generally.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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201.01 Documents taxable, generally.—There shall be levied, collected, and paid the taxes specified in this chapter, for and in respect to the several documents, bonds, debentures or certificates of stock and indebtedness, and other documents, instruments, matters, writings, and things described in the following sections, or for or in respect of the vellum, parchment, paper, or any other medium whether tangible, electronic, or otherwise, upon which such document, instrument, matter, writing, or thing, or any of them, is written, printed, or created electronically or otherwise, by any person who makes, signs, executes, issues, sells, removes, consigns, assigns, records, or ships the same, or for whose benefit or use the same are made, signed, executed, issued, sold, removed, consigned, assigned, recorded, or shipped in the state. Unless exempt under s. 201.24 or under any state or federal law, if the United States, the state, or any political subdivision of the state is a party to a document taxable under this chapter, any tax specified in this chapter shall be paid by a nonexempt party to the document. The documentary stamp taxes shall be paid on all recordable instruments requiring documentary stamp tax according to law, prior to recordation. With respect to mortgages or trust deeds which do not incorporate the certificate of indebtedness, a notation shall be made on the note or certificate that the tax has been paid on the mortgage or trust deed.
History.—s. 1, ch. 15787, 1931; CGL 1936 Supp. 1279(111); s. 1, ch. 61-278; s. 1, ch. 77-414; s. 6, ch. 87-102; s. 5, ch. 96-395; s. 2, ch. 2007-233.
Notes of Decisions
Cited in 26
cases (1 in the last 5 years), 1946–2021 · leading case: Florida Dep't of Revenue v. Piccadilly Cafeterias, Inc., 554 U.S. 33 (2008).
Florida Dep't of Revenue v. Piccadilly Cafeterias, Inc., 554 U.S. 33 (2008). “Fla. Stat. §§ 201.01 , 201.02(1) (2006). Extending the exemption to transfers that occurred months or years before a confirmable plan even existed, Florida explains, may require the States to "`unravel'" stamp taxes already collected.”
Lewis v. the Florida Bar, 372 So. 2d 1121 (Fla. 1979). “However, I *1123 believe it important to add one additional ingredient to the rationale of the district court.”
Dept. of Revenue v. A. Duda & Sons, 608 So. 2d 881 (Fla. 5th DCA 1992). “The Department argues the trial court erred (1) in ruling that section 201.01, Florida Statutes (1987) as amended was ambiguous; (2) in holding that Duda's constitutional right to full compensation would be impaired if Duda was required to pay documentary stamp taxes; and (3) in…”
Pignato v. Great W. Bank, 664 So. 2d 1011 (Fla. 4th DCA 1995). “§ 201.01, Fla. Stat. (1993). The Clerk of the Circuit Court in the various counties collects the tax upon documents which must be recorded, but does so as an agent for the Florida Department *1015 of Revenue, which administers the tax.”
Equilease Corp. v. AAA Mach. Co. (In Re AAA Mach. Co.), 30 B.R. 323 (Bankr. S.D. Florida 1983). “The present agreements constitute recordable instruments requiring payment of documentary stamp (excise) taxation pursuant to Fla.Stat. § 201.01. Florida Statute 201.08 requiring that documentary stamp tax must be paid on written obligations to pay money in the State of Florida…”
Nussbaum v. Mortg. Serv. Am. Co., 913 F. Supp. 1548 (S.D. Fla. 1995). “The Pignato Court noted that under Florida law, a documentary stamp tax must be affixed to a document before that document can be recorded, according to § 201.01, Fla. Stat. (1993). The Court reasoned that the intangible tax essentially acts as an excise tax on documents.”
Orange Cnty. v. Dept. of Revenue, 605 So. 2d 1333 (Fla. 5th DCA 1992). “Appellants contend that DOR's assessment of tax is improper because Orange County is immune from direct taxation and therefore DOR may not, by assessing a tax on BPL and BFC, impose indirectly a tax that would be prohibited if imposed directly upon Orange County.”
Florida Dept. of Revenue v. Orange Cnty., 620 So. 2d 991 (Fla. 1993). “The Department of Revenue (DOR) subsequently filed notices to assess taxes, interest, and penalties against the sellers pursuant to section 201.01, Florida Statutes (1989). Sellers then filed an action challenging the assessment and seeking a declaration of their liability.”
S. Bell Tel. & T. Co. v. Cnty. of Dade, 275 So. 2d 4 (Fla. 1973). “In reaching an agreement the parties influence the price negotiations of later buyers and sellers of similar properties.”
Gay v. Inter-Cnty. Tel. & Tel. Co., 60 So. 2d 22 (Fla. 1952). “*24 As there can be no question that the original issue of stock certificates prior to the enactment of the law in question were not taxable, it is only necessary to consider at this time Section 201.01, F.S.A., and Section 201.04, F.”
Choctawhatchee Elec. Coop., Inc. v. Green, 132 So. 2d 556 (Fla. 1961). “I have concurred because I agree that the tax is collectible but I cannot come to agree with the argument that the nature of the tax is merely an assessment against a document or a piece of paper. It may be that we are confusing the issue with mere semantics.”
Cohen-Ager, Inc. v. State, 504 So. 2d 1332 (Fla. 3d DCA 1987). “Further, section 201.01, Florida Statutes (1979), imposes the liability for the payment of the documentary stamp tax upon any person who executes a document or for whose benefit or use the document is made.”
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