Florida Statute 201.2 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 201
EXCISE TAX ON DOCUMENTS

View Entire Chapter

F.S. 201.02

201.02 Tax on deeds and other instruments relating to real property or interests in real property.—

(1)(a) On deeds, instruments, or writings whereby any lands, tenements, or other real property, or any interest therein, shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or any other person by his or her direction, on each $100 of the consideration therefor the tax shall be 70 cents. When the full amount of the consideration for the execution, assignment, transfer, or conveyance is not shown in the face of such deed, instrument, document, or writing, the tax shall be at the rate of 70 cents for each $100 or fractional part thereof of the consideration therefor. For purposes of this section, consideration includes, but is not limited to, the money paid or agreed to be paid; the discharge of an obligation; and the amount of any mortgage, purchase money mortgage lien, or other encumbrance, whether or not the underlying indebtedness is assumed. If the consideration paid or given in exchange for real property or any interest therein includes property other than money, it is presumed that the consideration is equal to the fair market value of the real property or interest therein.

(b)1. For purposes of this paragraph the term:

a. “Conduit entity” means a legal entity to which real property is conveyed without full consideration by a grantor who owns a direct or indirect interest in the entity, or a successor entity.

b. “Full consideration” means the consideration that would be paid in an arm’s length transaction between unrelated parties.

2. When real property is conveyed to a conduit entity and all or a portion of the grantor’s direct or indirect ownership interest in the conduit entity is subsequently transferred for consideration within 3 years of such conveyance, tax is imposed on each such transfer of an interest in the conduit entity for consideration at the rate of 70 cents for each $100 or fraction thereof of the consideration paid or given in exchange for the ownership interest in the conduit entity.

3. When an ownership interest is transferred in a conduit entity that owns assets other than the real property conveyed to the conduit entity, the tax shall be prorated based on the percentage the value of such real property represents of the total value of all assets owned by the conduit entity.

4. A gift of an ownership interest in a conduit entity is not subject to tax to the extent there is no consideration. The transfer of shares or similar equity interests in a conduit entity which are dealt in or traded on public, regulated security exchanges or markets is not subject to tax under this paragraph.

5. The transfer for purposes of estate planning by a natural person of an interest in a conduit entity to an irrevocable grantor trust as described in subpart E of part I of subchapter J of chapter 1 of subtitle A of the United States Internal Revenue Code is not subject to tax under this paragraph.

6. The purpose of this paragraph is to impose the documentary stamp tax on the transfer for consideration of a beneficial interest in real property. The provisions of this paragraph are to be construed liberally to effectuate this purpose.

(c) Conversion or merger of a trust that is not a legal entity that owns real property in this state into a legal entity shall be treated as a conveyance of the real property for the purposes of this section.

(d) Taxes imposed by this subsection shall be paid pursuant to s. 201.133 when no document is recorded. If a document is recorded, taxes imposed by the paragraph shall be paid as required for all other taxable documents that are recorded.

(2) The tax imposed by subsection (1) shall also be payable upon documents by which the right is granted to a tenant-stockholder to occupy an apartment in a building owned by a cooperative apartment corporation or in a dwelling on real property owned by any other form of cooperative association as defined in s. 719.103.

(3) The tax imposed by subsection (2) shall be paid by the purchaser, and the document recorded in the office of the clerk of the circuit court as evidence of ownership.

(4) The tax imposed by subsection (1) shall also be payable upon documents which convey or transfer, pursuant to s. 689.071, any beneficial interest in lands, tenements, or other real property, or any interest therein, even though such interest may be designated as personal property, notwithstanding the provisions of s. 689.071(6). The tax shall be paid upon execution of any such document.

(5) All conveyances of real property to a partner from a partnership which property was conveyed to the partnership after July 1, 1986, are taxable if:

(a) The partner receiving the real property from the partnership is a partner other than the partner who conveyed the real property to the partnership; or

(b) The partner receiving the real property from the partnership is the partner who conveyed the real property to the partnership and there is a mortgage debt or other debt secured by such real property for which the partner was not personally liable prior to conveying the real property to the partnership.

For purposes of this subsection, the value of the consideration paid for the conveyance of the real property to the partner from the partnership includes, but is not limited to, the amount of any outstanding mortgage debt or other debt which the partner pays or agrees to pay in exchange for the real property, regardless of whether the partner was personally liable for the debts of the partnership prior to the conveyance to the partner from the partnership.

(6) Taxes imposed by this section shall not apply to any assignment, transfer, or other disposition, or any document, which arises out of a transfer of real property from a nonprofit organization to the Board of Trustees of the Internal Improvement Trust Fund, to any state agency, to any water management district, or to any local government. For purposes of this subsection, “nonprofit organization” means an organization whose purpose is the preservation of natural resources and which is exempt from federal income tax under s. 501(c)(3) of the Internal Revenue Code. The Department of Revenue shall provide a form, or a place on an existing form, for the nonprofit organization to indicate its exempt status.

(7) Taxes imposed by this section do not apply to:

(a) A deed, transfer, or conveyance between spouses or former spouses pursuant to an action for dissolution of their marriage wherein the real property is or was their marital home or an interest therein. Taxes paid pursuant to this section shall be refunded in those cases in which a deed, transfer, or conveyance occurred 1 year before a dissolution of marriage. This paragraph applies in spite of any consideration as defined in subsection (1). This paragraph does not apply to a deed, transfer, or conveyance executed before July 1, 1997.

(b) A deed or other instrument that transfers or conveys homestead property or any interest in homestead property between spouses, if the only consideration for the transfer or conveyance is the amount of a mortgage or other lien encumbering the homestead property at the time of the transfer or conveyance. This paragraph applies to transfers or conveyances from one spouse to another, from one spouse to both spouses, or from both spouses to one spouse. For the purpose of this paragraph, the term “homestead property” has the same meaning as the term “homestead” as defined in s. 192.001.

(8) Taxes imposed by this section do not apply to a contract to sell the residence of an employee relocating at his or her employer’s direction or to documents related to the contract, which contract is between the employee and the employer or between the employee and a person in the business of providing employee relocation services. In the case of such transactions, taxes apply only to the transfer of the real property comprising the residence by deed that vests legal title in a named grantee.

(9) A certificate of title issued by the clerk of court under s. 45.031(5) in a judicial sale of real property under an order or final judgment issued pursuant to a foreclosure proceeding is subject to the tax imposed by subsection (1). However, the amount of the tax shall be computed based solely on the amount of the highest and best bid received for the property at the foreclosure sale. This subsection is intended to clarify existing law and shall be applied retroactively.

(10)(a) In recognition of the special escrow requirements that apply to sales of timeshare interests in timeshare plans pursuant to s. 721.08, tax on deeds or other instruments conveying any interest in Florida real property which are executed in conjunction with the sale by a developer of a timeshare interest in a timeshare plan is due and payable on the earlier of the date on which:

1. The deed or other instrument conveying the interest in Florida real property is recorded; or

2. All of the conditions precedent to the release of the purchaser’s escrowed funds or other property pursuant to s. 721.08(2)(c) have been met, regardless of whether the developer has posted an alternative assurance. Tax due pursuant to this subparagraph is due and payable on or before the 20th day of the month following the month in which these conditions were met.

(b)1. If tax has been paid to the department pursuant to subparagraph (a)2., and the deed or other instrument conveying the interest in Florida real property with respect to which the tax was paid is subsequently recorded, a notation reflecting the prior payment of the tax must be made upon the deed or other instrument conveying the interest in Florida real property.

2. Notwithstanding paragraph (a), if funds are designated on a closing statement as tax collected from the purchaser, but a default or cancellation occurs pursuant to s. 721.08(2)(a) or (b) and no deed or other instrument conveying interest in Florida real property has been recorded or delivered to the purchaser, the tax must be paid to the department on or before the 20th day of the month following the month in which the funds are available for release from escrow unless the funds have been refunded to the purchaser.

(11) The taxable consideration for a short sale transfer does not include unpaid indebtedness that is forgiven or released by a mortgagee holding a mortgage on the grantor’s interest in the property. For purposes of this subsection, the term “short sale” means a purchase and sale of real property in which all of the following apply:

¹(a) The grantor’s interest is encumbered by a mortgage or mortgages securing indebtedness in an aggregate amount greater than the consideration paid or given by the grantee.

¹(b) A mortgagee releases the real property from its mortgage in exchange for a payment of less than the total of the outstanding mortgage indebtedness owed to the releasing mortgagee.

(d) The releasing mortgagee is not controlled by or related to the grantor or the grantee.

History.—s. 1, ch. 15787, 1931; CGL 1936 Supp. 1279(111); s. 1, ch. 57-397; s. 1, ch. 63-533; s. 1, ch. 70-304; s. 1, ch. 71-362; ss. 2, 3, ch. 79-350; ss. 1, 4, ch. 81-33; s. 6, ch. 85-347; s. 10, ch. 86-152; s. 34, ch. 87-6; s. 7, ch. 90-132; s. 2, ch. 91-192; s. 9, ch. 92-32; s. 1, ch. 92-288; s. 2, ch. 92-317; s. 1049, ch. 95-147; s. 2, ch. 97-191; s. 1, ch. 2002-8; s. 8, ch. 2002-218; s. 4, ch. 2005-280; s. 8, ch. 2006-175; s. 2, ch. 2006-274; s. 4, ch. 2009-131; s. 1, ch. 2010-32; s. 3, ch. 2010-138; s. 4, ch. 2018-112; s. 21, ch. 2018-118; s. 4, ch. 2019-42.

¹Note.—As created by s. 3, ch. 2010-138. For a description of multiple acts in the same session affecting a statutory provision, see preface to the Florida Statutes, “Statutory Construction.” Paragraphs (a) and (b) were also created by s. 1, ch. 2010-32, and that version reads:

(a) The grantor’s interest is encumbered by a mortgage or mortgages securing indebtedness in an aggregate amount greater than the purchase price paid by the grantee.

(b) A mortgagee releases the real property from its mortgage in exchange for a partial payment of less than the total of the outstanding mortgage indebtedness owed to the releasing mortgagee.

F.S. 201.02 on Google Scholar

F.S. 201.02 on CourtListener

Amendments to 201.02

Annotations, Discussions, Cases:

Cases Citing Statute 201.02

Total Results: 64

Adams v. State

341 So. 2d 765

Supreme Court of Florida | Filed: Dec 16, 1976 | Docket: 2461646

Cited 45 times | Published

§ 3(b)(1), Fla. Const. [2] Model Penal Code, § 201.2, Comments at 39 (Tent.Draft No. 9, 1959). [3]

Golphin v. State

945 So. 2d 1174, 2006 WL 3629581

Supreme Court of Florida | Filed: Dec 14, 2006 | Docket: 1725000

Cited 38 times | Published

Relief, 2005, Pub.L. 109-13, div. B, tit. II, § 201-02, 119 Stat. 231, 311-15 (2005). [17] Because Lightbourne

Roger Chavez v. Mercantil Commercebank, N.A.

701 F.3d 896, 79 U.C.C. Rep. Serv. 2d (West) 152, 2012 U.S. App. LEXIS 24358, 2012 WL 5907151

Court of Appeals for the Eleventh Circuit | Filed: Nov 27, 2012 | Docket: 391421

Cited 26 times | Published

satisfies the definition of “security procedure” in § 201. 2. “Security Procedure” as Defined in § 201 The

STATE, DEPT. OF REV. v. Zuckerman-Vernon Corp.

354 So. 2d 353

Supreme Court of Florida | Filed: Nov 23, 1977 | Docket: 1682269

Cited 26 times | Published

necessary to invoke the documentary stamp tax under Section 201.02(1), Florida Statutes (1975). Florida Department

Devore v. Lee

30 So. 2d 924, 158 Fla. 608, 1947 Fla. LEXIS 588

Supreme Court of Florida | Filed: Feb 28, 1947 | Docket: 3262459

Cited 22 times | Published

leases as a class come within the terms of Section 201.02 F.S.A. 1941, and said Section levies a documentary

Krispy Kreme Doughnut Company v. Cornett

312 So. 2d 771, 1975 Fla. App. LEXIS 14916

District Court of Appeal of Florida | Filed: May 9, 1975 | Docket: 1412178

Cited 16 times | Published

2 Public Parking Decks (a) As defined in Section 201.2, Public Parking Decks may be constructed of

Harris Corporation v. Giesting & Associates

297 F.3d 1270, 2002 U.S. App. LEXIS 14408, 2002 WL 1574994

Court of Appeals for the Eleventh Circuit | Filed: Jul 17, 2002 | Docket: 212838

Cited 13 times | Published

see also Restatement (Second) of Contracts § 201(2) (1981). In this case we have two private

Kendall House Apts., Inc. v. Department of Revenue

245 So. 2d 221

Supreme Court of Florida | Filed: Feb 24, 1971 | Docket: 1356638

Cited 13 times | Published

remained owing on the deeds under Florida Statutes § 201.02, F.S.A. The basis of the State's claim for the

De Vore v. Gay

39 So. 2d 796, 1949 Fla. LEXIS 1323

Supreme Court of Florida | Filed: Apr 8, 1949 | Docket: 3273699

Cited 10 times | Published

should be liberally construed for the taxpayers. Section 201.02, F.S.A., imposed a tax of 10 cents on "each

Crescent Miami Center v. Dept. of Revenue

903 So. 2d 913, 30 Fla. L. Weekly Supp. 366, 2005 Fla. LEXIS 1119, 2005 WL 1176053

Supreme Court of Florida | Filed: May 19, 2005 | Docket: 1258131

Cited 9 times | Published

deeds conveying real property is set out in section 201.02(1), Florida Statutes (2003), which states:

Donald T. SHELDON, Petitioner, v. SECURITIES AND EXCHANGE COMMISSION, Respondent

45 F.3d 1515, 1995 U.S. App. LEXIS 3724, 1995 WL 50745

Court of Appeals for the Eleventh Circuit | Filed: Feb 24, 1995 | Docket: 380227

Cited 9 times | Published

rules and regulations thereunder. 17 C.F.R. § 201.2(e)(1) (1994). Sheldon’s argument lacks merit. “[A]n

Donald T. SHELDON, Petitioner, v. SECURITIES AND EXCHANGE COMMISSION, Respondent

45 F.3d 1515, 1995 U.S. App. LEXIS 3724, 1995 WL 50745

Court of Appeals for the Eleventh Circuit | Filed: Feb 24, 1995 | Docket: 380227

Cited 9 times | Published

rules and regulations thereunder. 17 C.F.R. § 201.2(e)(1) (1994). Sheldon’s argument lacks merit. “[A]n

Department of Rev. v. Brookwood Assoc., Ltd.

324 So. 2d 184

District Court of Appeal of Florida | Filed: Nov 26, 1975 | Docket: 1249080

Cited 8 times | Published

attached documentary tax stamps, pursuant to F.S. 201.02 in the amount of $7,380. This reflects a tax

Florida Dept. of Revenue v. De Maria

338 So. 2d 838

Supreme Court of Florida | Filed: Oct 14, 1976 | Docket: 555543

Cited 7 times | Published

purchase money mortgage payments, is taxable under Section 201.02, Florida Statutes.[1] The salient facts and

Department of Revenue v. Crisp

337 So. 2d 404

District Court of Appeal of Florida | Filed: Sep 15, 1976 | Docket: 1414517

Cited 7 times | Published

declaratory judgment alleging that Fla. Stat. § 201.02 and § 201.17 are not applicable to the subject

Dundee Corporation v. Lee

24 So. 2d 234, 156 Fla. 699, 1945 Fla. LEXIS 971

Supreme Court of Florida | Filed: Dec 18, 1945 | Docket: 3261255

Cited 6 times | Published

therefor, or the obligation evidenced thereby. Section 201.02 and 201.08, Florida Statutes 1941. We think

Needle v. Lowenberg

421 So. 2d 678

District Court of Appeal of Florida | Filed: Nov 3, 1982 | Docket: 1719319

Cited 5 times | Published

tax on deeds then required of purchasers by section 201.02, Florida Statutes (1975). In fact, the failure

First Nat. Bank of Birmingham v. Dept. of Revenue

364 So. 2d 38

District Court of Appeal of Florida | Filed: Oct 18, 1978 | Docket: 462040

Cited 5 times | Published

the purview of the Documentary Stamp Tax Act, Section 201.02(1), and that the assignee of a lease in realty

Department of Revenue v. Young Am. Builders

358 So. 2d 1096

District Court of Appeal of Florida | Filed: Apr 12, 1978 | Docket: 1311947

Cited 5 times | Published

exceeds the limits established by F.S. 201.02 and 201.021. F.S. 201.02, so far as is material here, provides:

Leadership Housing, Inc. v. DEPARTMENY OF REVENUE

336 So. 2d 1239

District Court of Appeal of Florida | Filed: Sep 10, 1976 | Docket: 2538341

Cited 5 times | Published

paid on the full purchase price pursuant to Section 201.02, Florida Statutes. The surtax imposed by §

Kuro, Inc. v. State, Dept. of Revenue

713 So. 2d 1021, 1998 Fla. App. LEXIS 5497, 1998 WL 241486

District Court of Appeal of Florida | Filed: May 15, 1998 | Docket: 1732674

Cited 4 times | Published

administrative law judge, and Kuro timely appealed. Section 201.02(1), Florida Statutes (1993), provides that

Dept. of Revenue v. Dix

362 So. 2d 420

District Court of Appeal of Florida | Filed: Aug 30, 1978 | Docket: 1363521

Cited 4 times | Published

taxable consideration under the provisions of Section 201.02(1), Florida Statutes (1975), based upon the

Prohias v. Pfizer, Inc.

490 F. Supp. 2d 1228, 2007 U.S. Dist. LEXIS 44465, 2007 WL 1682515

District Court, S.D. Florida | Filed: May 29, 2007 | Docket: 2473447

Cited 3 times | Published

provision of the Pennsylvania UTPCPL, 73 Pa. C.S. § 201-2(4)(xxi), which PEBTF claims to proceed under. In

Crescent Miami Center, LLC v. DEPT. OF REVENUE, STATE

857 So. 2d 904, 2003 Fla. App. LEXIS 13605, 2003 WL 22083302

District Court of Appeal of Florida | Filed: Sep 10, 2003 | Docket: 1759209

Cited 3 times | Published

to Florida's documentary stamp tax statute, Section 201.02(1), Florida Statutes (2000). The real property

Burleson v. Brogdon

364 So. 2d 491

District Court of Appeal of Florida | Filed: Nov 30, 1978 | Docket: 461803

Cited 3 times | Published

Acting C.J., and MELVIN, J., concur. NOTES [1] Section 201.02, Fla. Stat. (1959), provided that documentary

Muben-Lamar, LP v. Department of Revenue

763 So. 2d 1209, 2000 WL 423459

District Court of Appeal of Florida | Filed: Apr 20, 2000 | Docket: 1681767

Cited 2 times | Published

denied a refund, asserting the 1990 amendment to section 201.02, Florida Statutes, indicated a legislative

State, Dept. of Revenue v. Ray Const.

667 So. 2d 859, 1996 Fla. App. LEXIS 537, 1996 WL 31884

District Court of Appeal of Florida | Filed: Jan 30, 1996 | Docket: 1511579

Cited 2 times | Published

assessed documentary stamp taxes pursuant to section 201.02, Florida Statutes, and Rule 12B-4.013(22),

PMI Investment, Inc. v. Rose (In Re Prime Motor Inns, Inc.)

167 B.R. 261

United States Bankruptcy Court, S.D. Florida. | Filed: May 12, 1994 | Docket: 1604099

Cited 2 times | Published

(1989) (quoting Restatement (Second) of Contracts § 201(2)(b) (1981)); Court Decisions: 1st Judicial Department;

The Florida Bar v. Tepps

601 So. 2d 1174, 17 Fla. L. Weekly Supp. 322, 1992 Fla. LEXIS 980, 1992 WL 110900

Supreme Court of Florida | Filed: May 28, 1992 | Docket: 1305164

Cited 2 times | Published

2(e)(3)(iv) of the SEC's Rules of Practice, 17 C.F.R. § 201.2(e)(3)(iv) (1991). On August 13, 1990, The Florida

American Foam Indus., Inc. v. STATE, DEPT., ETC.

345 So. 2d 343

District Court of Appeal of Florida | Filed: Mar 22, 1977 | Docket: 1739671

Cited 2 times | Published

subject to documentary stamps, pursuant to Section 201.02, Florida Statutes (1975). The petitioner, American

Straughn v. Story

334 So. 2d 337

District Court of Appeal of Florida | Filed: Jun 30, 1976 | Docket: 1712402

Cited 2 times | Published

plaintiffs were not "purchasers" as contemplated by Section 201.02, Florida Statutes, and were not subject to

Florida Department of Revenue v. DeMARIA

321 So. 2d 101

District Court of Appeal of Florida | Filed: Nov 5, 1975 | Docket: 1674785

Cited 2 times | Published

a sale to a "purchaser" as contemplated by Section 201.02, Florida Statutes, F.S.A.' "These quotations

Montgomery County Commission v. Federal Housing Finance Agency

776 F.3d 1247

Court of Appeals for the Eleventh Circuit | Filed: Jan 16, 2015 | Docket: 2625197

Cited 1 times | Published

tax works in much the same way. Florida Statute § 201.02 states that a transfer tax of 70 cents shall apply

Nicolai v. Federal Housing Finance Agency

928 F. Supp. 2d 1331, 2013 WL 899967, 2013 U.S. Dist. LEXIS 43724

District Court, M.D. Florida | Filed: Feb 12, 2013 | Docket: 65989299

Cited 1 times | Published

action. Central to this case is Florida Statute § 201.02, which requires the grantor in a real estate transaction

Department of Revenue v. PINELLAS VP, LLC

3 So. 3d 361, 2009 Fla. App. LEXIS 49, 2009 WL 32417

District Court of Appeal of Florida | Filed: Jan 7, 2009 | Docket: 1652934

Cited 1 times | Published

of a mortgage is taxable consideration under section 201.02(1), Florida Statutes (2004), and the real property

State Ex Rel. Devlin v. Dickinson

305 So. 2d 848

District Court of Appeal of Florida | Filed: Jan 28, 1975 | Docket: 457249

Cited 1 times | Published

October 1, 1970. Effective October 1, 1970, F.S. § 201.02 was amended by imposing the State documentary

S AND A PROPERTY INVESTMENT SERVICES, LLC v. PEDRO J. GARCIA, etc.

District Court of Appeal of Florida | Filed: Mar 15, 2023 | Docket: 67012405

Published

different statute from the one involved here – section 201.02(1) of the Florida Statutes, the documentary

Philippe Calderon v. Sixt Rent a Car, LLC

Court of Appeals for the Eleventh Circuit | Filed: Jul 14, 2021 | Docket: 60057757

Published

also, e.g., Restatement (Second) of Contracts § 201(2) (1981) (providing default rules when parties

Prophet v. INTERNATIONAL LIFESTYLES, INC.

778 F. Supp. 2d 1358, 2011 U.S. Dist. LEXIS 41341, 2011 WL 1388576

District Court, S.D. Florida | Filed: Mar 31, 2011 | Docket: 2015240

Published

§§ 201-9.2 (emphasis added). [3] Pursuant to § 201-2(4)(xxi) of the UTPCPL, a plaintiff may have a cause

Prophet v. INTERNATIONAL LIFESTYLES, INC.

778 F. Supp. 2d 1358, 2011 U.S. Dist. LEXIS 41341, 2011 WL 1388576

District Court, S.D. Florida | Filed: Mar 31, 2011 | Docket: 2015240

Published

§§ 201-9.2 (emphasis added). [3] Pursuant to § 201-2(4)(xxi) of the UTPCPL, a plaintiff may have a cause

Department of Revenue v. PMR Resorts, Inc.

868 So. 2d 621, 2004 Fla. App. LEXIS 3089, 2004 WL 503769

District Court of Appeal of Florida | Filed: Mar 12, 2004 | Docket: 64828981

Published

*623II. THE DOCUMENTARY STAMP TAX STATUTE Section 201.02(1), Florida Statutes (2000), provides: On deeds

Turner v. City of Clearwater

789 So. 2d 273, 26 Fla. L. Weekly Supp. 233, 2001 Fla. LEXIS 732, 2001 WL 359524

Supreme Court of Florida | Filed: Apr 12, 2001 | Docket: 64806654

Published

see also Charles W. Eh-rhardt, Florida Evidence § 201.2 (1999 ed.) (noting that decisions of the Florida

Department of Revenue v. Race

743 So. 2d 169, 1999 Fla. App. LEXIS 13967, 1999 WL 960856

District Court of Appeal of Florida | Filed: Oct 22, 1999 | Docket: 64791675

Published

argues that the assessment is proper under section 201.02(1), which provides for the imposition of documentary

Westring v. State, Department of Revenue

682 So. 2d 171, 1996 Fla. App. LEXIS 10299, 1996 WL 557442

District Court of Appeal of Florida | Filed: Oct 2, 1996 | Docket: 64768657

Published

documentary stamp tax, as purportedly required by section 201.02(1), Florida Statutes (1993), based upon the

Ago

Florida Attorney General Reports | Filed: Dec 21, 1995 | Docket: 3256323

Published

in property may be recorded is prescribed by section 201.02, Florida Statutes. Prior to the recording of

Chapparal Partners ex rel. First Interstate Bank of California v. State, Department of Revenue

662 So. 2d 727, 1995 WL 625596

District Court of Appeal of Florida | Filed: Oct 26, 1995 | Docket: 64760065

Published

conveyance. The Department relies on that part of section 201.02(1), Florida Statutes (1991), which defines

Ago

Florida Attorney General Reports | Filed: Sep 30, 1994 | Docket: 3257022

Published

the documentary stamp tax imposed pursuant to section 201.02, Florida Statutes, which applies to documents

Ago

Florida Attorney General Reports | Filed: Jan 23, 1992 | Docket: 3255776

Published

situations where the county is acquiring property. Section 201.02, F.S., applies a documentary stamp tax to documents

Ago

Florida Attorney General Reports | Filed: Jul 17, 1991 | Docket: 3255293

Published

documentation stamp tax, however, is an excise tax.1 Section 201.02, F.S., applies this tax to documents relating

Wilkinson v. St. Jude Harbors, Inc.

570 So. 2d 1332, 1990 Fla. App. LEXIS 5042, 1990 WL 96241

District Court of Appeal of Florida | Filed: Jul 11, 1990 | Docket: 64654899

Published

confirmed by a comparison of that section with section 201.02 requiring documentary tax stamps on instruments

Cohen-Ager, Inc. v. State

504 So. 2d 1332, 12 Fla. L. Weekly 836, 1987 Fla. App. LEXIS 7311

District Court of Appeal of Florida | Filed: Mar 24, 1987 | Docket: 64626213

Published

documentary stamp tax of $11,880.00 pursuant to section 201.-02, Florida Statutes (1979),2 plus penalties and

Aurora Group, Ltd. v. Department of Revenue

487 So. 2d 1132, 11 Fla. L. Weekly 950, 1986 Fla. App. LEXIS 7383

District Court of Appeal of Florida | Filed: Apr 22, 1986 | Docket: 64619057

Published

” (emphasis supplied), subject to tax under Section 201.02, Florida Statutes). It is apodictic that courts

Georgia-Pacific Corp. v. Department of Revenue

410 So. 2d 550, 33 U.C.C. Rep. Serv. (West) 461, 1982 Fla. App. LEXIS 19155

District Court of Appeal of Florida | Filed: Feb 9, 1982 | Docket: 64588244

Published

excise tax on transfers of realty imposed under Section 201.02(1), Florida Statutes? 5. The Department of

State v. Swinscoe

376 So. 2d 1, 1979 Fla. LEXIS 4809

Supreme Court of Florida | Filed: Oct 4, 1979 | Docket: 64572416

Published

holding the documentary stamp tax set forth in section 201.02(2), Florida Statutes (1977),1 could only be

Andean Investment Co. v. State, Department of Revenue

370 So. 2d 377, 1978 Fla. App. LEXIS 17291

District Court of Appeal of Florida | Filed: Nov 8, 1978 | Docket: 64569971

Published

201.02 and 201.021, Florida Statutes (1975): Section 201.02: (l)On deeds, instruments, or writings whereby

Silver Springs Shores, Inc. v. Florida Department of Revenue

366 So. 2d 1182, 1978 Fla. App. LEXIS 17260

District Court of Appeal of Florida | Filed: May 25, 1978 | Docket: 64568320

Published

Documentary Stamp Tax statutes, specifically Section 201.02, empowering a documentary stamp tax of $.30

Abramson v. Straughn

348 So. 2d 1172, 1977 Fla. App. LEXIS 15926

District Court of Appeal of Florida | Filed: Jul 8, 1977 | Docket: 64559761

Published

documentary stamp tax purposes. The clear purpose of Section 201.-02*, Florida Statutes (1975), is to assess the

Department of Revenue v. Mesmer

345 So. 2d 384, 1977 Fla. App. LEXIS 15817

District Court of Appeal of Florida | Filed: Apr 29, 1977 | Docket: 64558354

Published

021, Florida Statutes. We disagree and reverse. § 201.02, Fla.Stat. (1975), provides in pertinent part

Ago

Florida Attorney General Reports | Filed: Nov 13, 1974 | Docket: 3258565

Published

property is within the purview of s. 201.02, F.S. Section 201.02, F.S., provides: (1) On deeds, instruments

Ago

Florida Attorney General Reports | Filed: Sep 23, 1974 | Docket: 3255274

Published

and unincorporated areas of Broward County. Section 201.2 of the South Florida Building Code, 1970 Dade

Rasberry v. Dickinson

243 So. 2d 236, 1971 Fla. App. LEXIS 5394

District Court of Appeal of Florida | Filed: Jan 26, 1971 | Docket: 64518424

Published

concerned is that levied by virtue of F.S. Section 201.02, F. S.A., based upon the full consideration

Indian River Orange Groves, Inc. v. Dickinson

238 So. 2d 125, 1970 Fla. App. LEXIS 5903

District Court of Appeal of Florida | Filed: Jul 21, 1970 | Docket: 64516017

Published

debt, the deed is subject to taxation under Section 201.02, Florida Statutes, the tax to be based upon

State ex rel. Port Sewall Realty Co. v. Green

91 So. 2d 306

Supreme Court of Florida | Filed: Dec 5, 1956 | Docket: 64488614

Published

was paid. The tax on the deed was due under Section 201.02, Florida Statutes 1953, and F.S.A., and by

Culbreath v. Reid

65 So. 2d 556, 1953 Fla. LEXIS 1311

Supreme Court of Florida | Filed: Jun 5, 1953 | Docket: 64484394

Published

a warrant for documentary stamp taxes under section 201.02 F.S., F.S.A., as construed by the Comptroller