Florida Statute 201.24 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 201
EXCISE TAX ON DOCUMENTS

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F.S. 201.24

201.24 Obligations of municipalities, political subdivisions, and agencies of the state.—There shall be exempt from all taxes imposed by this chapter:

(1) Any obligation to pay money issued by a municipality, political subdivision, or agency of the state.

(2) Any assignment, transfer, or other disposition, or any document, which arises out of a rental, lease, or lease-purchase for real property agreement entered pursuant to s. 1013.15(2) or (4).

History.—s. 10, ch. 79-350; s. 2, ch. 88-119; s. 29, ch. 95-269; s. 2, ch. 98-264; s. 913, ch. 2002-387.

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Amendments to 201.24

Annotations, Discussions, Cases:

Cases Citing Statute 201.24

Total Results: 6

Dept. of Revenue v. A. Duda & Sons

608 So. 2d 881, 1992 Fla. App. LEXIS 11221, 1992 WL 311064

District Court of Appeal of Florida | Filed: Oct 30, 1992 | Docket: 1449126

Cited 4 times | Published

also construes the phrase "unless exempt under section 201.24 or under any state or federal law" to include

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

in the course of a dissolution of marriage. Section 201.24(1), Florida Statutes (2000), exempts obligations

Ago

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

Published

taxation when both parties are immune or exempt by section 201.24, Florida Statutes, or under state or federal

Ago

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

Published

201.24, F.S., or under state or federal law. Section 201.24(1), F.S., is inapplicable to commercial lending

Ago

Florida Attorney General Reports | Filed: Jul 26, 1988 | Docket: 3258502

Published

operating retroactively to January 1, 1988, section 201.24, Florida Statutes, is amended. . . ." Chapter

Spencer v. Lewis

416 So. 2d 16, 1982 Fla. App. LEXIS 20310

District Court of Appeal of Florida | Filed: Jun 16, 1982 | Docket: 64590915

Published

documentary stamp taxes under Florida Statute § 201.24, and is exempt from intangible tax under Florida