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Florida Statute 220.2 - Full Text and Legal Analysis
Florida Statute 220.02 | Lawyer Caselaw & Research
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The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 220
INCOME TAX CODE
View Entire Chapter
F.S. 220.02
220.02 Legislative intent.
(1) It is the intent of the Legislature in enacting this code to impose a tax upon all corporations, organizations, associations, and other artificial entities which derive from this state or from any other jurisdiction permanent and inherent attributes not inherent in or available to natural persons, such as perpetual life, transferable ownership represented by shares or certificates, and limited liability for all owners. It is intended that any limited liability company that is classified as a partnership for federal income tax purposes and is defined in and organized pursuant to chapter 605 or qualified to do business in this state as a foreign limited liability company not be subject to the tax imposed by this code. It is the intent of the Legislature to subject such corporations and other entities to taxation hereunder for the privilege of conducting business, deriving income, or existing within this state. This code is not intended to tax, and shall not be construed so as to tax, any natural person who engages in a trade, business, or profession in this state under his or her own or any fictitious name, whether individually as a proprietorship or in partnership with others, or as a member or a manager of a limited liability company classified as a partnership for federal income tax purposes; any estate of a decedent or incompetent; or any testamentary trust. However, a corporation or other taxable entity which is or which becomes partners with one or more natural persons shall not, merely by reason of being a partner, exclude from its net income subject to tax its respective share of partnership net income. This statement of intent shall be given preeminent consideration in any construction or interpretation of this code in order to avoid any conflict between this code and the mandate in s. 5, Art. VII of the State Constitution that no income tax be levied upon natural persons who are residents and citizens of this state.
(2) It is the intent of the Legislature that the tax levied by this code be construed to be an excise or privilege tax measured by net income and that such tax not be deemed or construed to be a property tax or a tax on property or a tax measured by the value of property for any purpose.
(3) It is the intent of the Legislature that the income tax imposed by this code utilize, to the greatest extent possible, concepts of law which have been developed in connection with the income tax laws of the United States, in order to:
(a) Minimize the expenses of the Department of Revenue and difficulties in administering this code;
(b) Minimize the costs and difficulties of taxpayer compliance; and
(c) Maximize, for both revenue and statistical purposes, the sharing of information between the state and the Federal Government.
(4) It is the intent of the Legislature that the tax imposed by this code be prospective in effect only. Consistent with this intention and the intent expressed in subsection (3), it is hereby declared to be the intent of the Legislature that:
(a) “Income,” for purposes of this code, including gains from the sale, exchange, or other disposition of property, be deemed to be created for Florida income tax purposes at such time as such income is realized for federal income tax purposes;
(b) No accretion of value, no accrual of gain, and no acquisition of a right to receive or accrue income which has occurred or been generated prior to November 2, 1971, be deemed to be “property,” or an interest in property, for any purpose under this code; and
(c) All income realized for federal income tax purposes after November 2, 1971, be subject to taxation in full by this state and be taxed in the manner and to the extent provided in this code.
(5) It is the intent of the Legislature that, if there is included in any taxpayer’s net income subject to tax under this code any item or items of income which are determined to be improperly so included because of a conflict with any federal statute, the Constitution of the United States, or the State Constitution, all such items of income be excluded from the net incomes of all taxpayers subject to tax under this code, but all other provisions of this chapter, and their application, not be invalidated or in any way impaired by such required exclusion of an item or items of income.
(6)(a) It is the intent of the Legislature that the enterprise zone jobs credit provided by s. 220.181 be applicable only to those businesses located in an enterprise zone. It is further the intent of the Legislature to provide an incentive for the increased provision of employment opportunities leading to the improvement of the quality of life of those employed and the positive expansion of the economy of the state as well as the economy of present enterprise zones.
(b) Any person charged with any criminal offense arising from a civil disorder associated with an emergency, as defined in s. 220.03(1)(i), and found guilty, whether or not adjudication of guilt or imposition of sentence is suspended, deferred, or withheld, is not eligible to make application for, receive, or in any other manner enjoy the benefits or any form of assistance available under chapter 80-247, Laws of Florida.
(c) This subsection expires on the date specified in s. 290.016 for the expiration of the Florida Enterprise Zone Act.
(7)(a) It is the intent of the Legislature that the enterprise zone property tax credit provided by s. 220.182 be applicable only to those new or expanded businesses located in enterprise zones which make a positive expansionary contribution to the economy of this state and to the economy of their local communities in terms of new jobs for residents of enterprise zones and improvements to real and personal property located in enterprise zones.
(b) Any person charged with any criminal offense arising from a civil disorder associated with an emergency, as defined in s. 220.03(1)(i), and found guilty, whether or not adjudication of guilt or imposition of sentence is suspended, deferred, or withheld, is not eligible to make application for, receive, or in any other manner enjoy the benefits or any form of assistance available under chapter 80-248, Laws of Florida.
(c) This subsection expires on the date specified in s. 290.016 for the expiration of the Florida Enterprise Zone Act.
1(8) It is the intent of the Legislature that credits against either the corporate income tax or the franchise tax be applied in the following order: those enumerated in s. 631.828, those enumerated in s. 220.191, those enumerated in s. 220.181, those enumerated in s. 220.183, those enumerated in s. 220.182, those enumerated in s. 220.1895, those enumerated in s. 220.195, those enumerated in s. 220.184, those enumerated in s. 220.186, those enumerated in s. 220.1845, those enumerated in s. 220.19, those enumerated in s. 220.185, those enumerated in s. 220.1875, those enumerated in s. 220.1876, those enumerated in s. 220.1877, those enumerated in s. 220.18775, those enumerated in s. 220.1878, those enumerated in s. 288.062, those enumerated in former s. 288.9916, those enumerated in former s. 220.1899, those enumerated in former s. 220.194, those enumerated in s. 220.196, those enumerated in s. 220.198, those enumerated in s. 220.1915, those enumerated in s. 220.199, those enumerated in s. 220.1991, and those enumerated in s. 220.1992.
(9) Notwithstanding any other provision of this chapter, it is the intent of the Legislature that, except as otherwise provided under the Internal Revenue Code, for the purposes of this chapter, the term “qualified subchapter S subsidiary,” as that term is defined in s. 1361(b)(3) of the Internal Revenue Code, shall not be treated as a separate corporation or entity from the S corporation parent to which the subsidiary’s assets, liabilities, income, deductions, and credits are attributed under s. 1361(b)(3) of the Internal Revenue Code.
History.s. 1, ch. 71-984; s. 1, ch. 72-278; s. 5, ch. 80-77; ss. 1, 5, 6, ch. 80-247; ss. 1, 9, 10, ch. 80-248; s. 2, ch. 82-119; s. 3, ch. 82-177; s. 5, ch. 82-232; s. 59, ch. 83-3; s. 11, ch. 83-297; ss. 18, 19, ch. 83-310; s. 10, ch. 83-334; s. 36, ch. 84-356; s. 16, ch. 87-99; s. 15, ch. 88-201; s. 22, ch. 88-388; s. 8, ch. 89-167; s. 48, ch. 94-136; s. 1517, ch. 95-147; s. 3, ch. 97-50; s. 1, ch. 98-61; s. 2, ch. 98-100; s. 7, ch. 98-101; s. 11, ch. 98-132; s. 2, ch. 98-189; s. 1, ch. 98-293; s. 22, ch. 98-342; s. 94, ch. 99-2; ss. 16, 17, ch. 99-378; ss. 29, 30, ch. 2000-210; s. 6, ch. 2001-225; s. 23, ch. 2005-287; s. 11, ch. 2006-230; s. 2, ch. 2009-50; s. 5, ch. 2010-24; s. 11, ch. 2010-147; ss. 5, 6, ch. 2011-76; s. 14, ch. 2013-16; s. 15, ch. 2015-148; s. 25, ch. 2015-221; s. 41, ch. 2020-2; s. 29, ch. 2021-31; s. 4, ch. 2021-193; s. 25, ch. 2022-97; s. 17, ch. 2023-17; s. 27, ch. 2023-157; s. 21, ch. 2023-173; s. 36, ch. 2024-158; s. 17, ch. 2025-5; s. 59, ch. 2025-208.
1Note.

A. Section 12, ch. 2021-193, provides that “[t]he Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under s. 120.54(4), Florida Statutes, for the purpose of implementing provisions related to the New Worlds Reading Initiative Tax Credit created by this act. Notwithstanding any other law, emergency rules adopted under this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.”

B. Section 41, ch. 2022-97, provides that “[t]he Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under s. 120.54(4), Florida Statutes, for the purpose of implementing changes related to the Strong Families tax credit program and the New Worlds Reading Initiative tax credit program made by this act. Notwithstanding any other law, emergency rules adopted under this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.”

C. Section 43, ch. 2023-17, provides:

“(1) The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under s. 120.54(4), Florida Statutes, for the purpose of implementing provisions related to the Live Local Program created by this act. Notwithstanding any other law, emergency rules adopted under this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.

“(2) This section expires July 1, 2026.”

D. Section 67, ch. 2025-208, provides that “[t]he Department of Revenue and the Department of Commerce are authorized, and all conditions are deemed met, to adopt emergency rules under s. 120.54(4), Florida Statutes, for the purpose of implementing provisions related to the Rural Community Investment Program. Notwithstanding any other law, emergency rules adopted under this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.”

E. Section 89, ch. 2025-208, provides that “[t]he Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under s. 120.54(4), Florida Statutes, for the purpose of implementing provisions related to the Home Away From Home Tax Credit. Notwithstanding any other law, emergency rules adopted under this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.”

F.S. 220.02 on Google Scholar

F.S. 220.02 on CourtListener

Amendments to 220.02


Annotations, Discussions, Cases:

Cases Citing Statute 220.02

Total Results: 34

M.G.B. Homes, Inc. v. Ameron Homes, Inc., and Daniel James Brognano, Rick Brognano and Richard Patton

903 F.2d 1486, 15 U.S.P.Q. 2d (BNA) 1282, 16 Fed. R. Serv. 3d 1441, 1990 U.S. App. LEXIS 10077, 1990 WL 75074

Court of Appeals for the Eleventh Circuit | Filed: Jun 25, 1990 | Docket: 142156

Cited 110 times | Published

business. Restatement (Second) of Agency § 220(2) (1958). 16 . A work is "created”

SRG CORP. v. Department of Revenue

365 So. 2d 687, 1978 Fla. LEXIS 5091

Supreme Court of Florida | Filed: Jun 30, 1978 | Docket: 1314567

Cited 36 times | Published

the appellant's first contention and reverse. Section 220.02(4)(a) of the Florida Income Tax Code defines

Singer v. Star

510 So. 2d 637, 12 Fla. L. Weekly 1860

District Court of Appeal of Florida | Filed: Jul 29, 1987 | Docket: 1754148

Cited 23 times | Published

an independent contractor are enumerated in section 220(2) of the Restatement (Second) of Agency (1958)

Harper Ex Rel. Daley v. Toler

884 So. 2d 1124, 2004 WL 2364230

District Court of Appeal of Florida | Filed: Oct 22, 2004 | Docket: 1281989

Cited 16 times | Published

"extent of control" referred to in Restatement section 220(2)(a) has been recognized as the "most important

KPMG Peat Marwick v. NAT. UNION FIRE INS. CO.

765 So. 2d 36, 2000 WL 986007

Supreme Court of Florida | Filed: Jul 13, 2000 | Docket: 2023764

Cited 13 times | Published

Certified Pub. Accountants, Professional Standards § 220.02. Rather than acting as an advocate with an undivided

Sica v. Equitable Life Assur. Soc. of US

756 F. Supp. 539, 1990 U.S. Dist. LEXIS 18296, 1990 WL 262266

District Court, S.D. Florida | Filed: Dec 13, 1990 | Docket: 2135482

Cited 12 times | Published

2d at 1539-40; Restatement (Second) of Agency § 220(2) (1958)). Having considered the two approaches

Roger Dean Enterprises v. STATE, ETC.

387 So. 2d 358

Supreme Court of Florida | Filed: Jul 24, 1980 | Docket: 1355459

Cited 12 times | Published

explanation of legislative intent contained in Section 220.02(4) conflicts with Section 220.13(1)(c), but

Department of Revenue v. Parker Banana Co.

391 So. 2d 762

District Court of Appeal of Florida | Filed: Dec 24, 1980 | Docket: 1653785

Cited 10 times | Published

deriving income or existing within the state." Section 220.02, Florida Statutes (1971). The statute under

Department of Revenue v. Leadership Hous., Inc.

343 So. 2d 611

Supreme Court of Florida | Filed: Mar 3, 1977 | Docket: 1710464

Cited 6 times | Published

the Florida corporate income tax as well, see Section 220.02(4)(a), Florida Statutes) did not occur until

Shell Oil Co. v. Dept. of Revenue

461 So. 2d 959, 84 Oil & Gas Rep. 445, 9 Fla. L. Weekly 2315, 1984 Fla. App. LEXIS 12584

District Court of Appeal of Florida | Filed: Apr 3, 1984 | Docket: 464479

Cited 5 times | Published

As a corollary argument Shell contends that Section 220.02(5), Florida Statutes,[2] requires the complete

Del Pilar v. DHL Global Customer Solutions

993 So. 2d 142, 2008 WL 4682324

District Court of Appeal of Florida | Filed: Oct 24, 2008 | Docket: 1516007

Cited 4 times | Published

omitted); see generally Restatement (Second) of Agency § 220(2)(a) (1958); Harper ex rel. Daley v. Toler, 884

Dart Indus., Inc. v. DEPT. OF LABOR & EMP. SEC.

596 So. 2d 725, 1992 WL 51249

District Court of Appeal of Florida | Filed: Mar 20, 1992 | Docket: 1707505

Cited 4 times | Published

not in business. Restatement (Second) of Agency § 220(2) (1958). Of these factors, the principal factor

HEFTLER CONST. CO. v. Florida Dept. of Revenue

438 So. 2d 139, 1983 Fla. App. LEXIS 24309

District Court of Appeal of Florida | Filed: Sep 20, 1983 | Docket: 1445417

Cited 4 times | Published

court. We affirm. I Realization of Income Section 220.02(4)(a), Florida Statutes (1975), provides that

Dept. of Rev. v. American Tel. & Tel. Co.

431 So. 2d 1025

District Court of Appeal of Florida | Filed: Apr 27, 1983 | Docket: 1511994

Cited 4 times | Published

to "piggyback" on the provisions of the IRC. Section 220.02(3), Florida Statutes (Supp. 1972); England

Donald E. Carlson v. FedEx Ground Package Systems, Inc.

787 F.3d 1313, 2015 WL 3405994

Court of Appeals for the Eleventh Circuit | Filed: May 28, 2015 | Docket: 2660333

Cited 3 times | Published

See Restatement (Second) of Agency § 220(2). According to the Florida Supreme Court,

CLEARWATER FEDERAL SAV. & LOAN ASS'N v. Dept. of Rev.

350 So. 2d 1134

District Court of Appeal of Florida | Filed: Oct 21, 1977 | Docket: 1712947

Cited 3 times | Published

benefit during the years 1970 and 1971. Under Section 220.02(3) of the Florida Statutes, the concepts embodied

Garcia-Celestino v. Ruiz Harvesting, Inc.

898 F.3d 1110

Court of Appeals for the Eleventh Circuit | Filed: Aug 2, 2018 | Docket: 65658385

Cited 2 times | Published

1311 (quoting *1129Restatement (Second) of Agency § 220(2)(g) ). But Consolidated Citrus had no say in which

Roger Dean Enterprises, Inc. v. Department of Rev.

371 So. 2d 101

District Court of Appeal of Florida | Filed: Dec 27, 1978 | Docket: 1786733

Cited 2 times | Published

explanation of legislative intent contained in Section 220.02(4) conflicts with Section 220.13(1)(c), but

Golden West Financial Corp. v. Florida Department of Revenue

975 So. 2d 567, 2008 Fla. App. LEXIS 2129, 2008 WL 420039

District Court of Appeal of Florida | Filed: Feb 19, 2008 | Docket: 64853958

Cited 1 times | Published

with the income tax laws of the United States.” § 220.02(3), Fla. Stat. We have previously acknowledged

Shell Oil Co. v. Department of Revenue

496 So. 2d 789, 11 Fla. L. Weekly 185, 1986 Fla. LEXIS 2062

Supreme Court of Florida | Filed: Apr 24, 1986 | Docket: 1522774

Cited 1 times | Published

311 U.S. 112, 61 S.Ct. 144, 85 L.Ed. 75 (1940); § 220.02(4)(a), Fla. Stat. (Supp. 1972). Realization occurs

Georgia-Pacific Corp. v. Charles

479 So. 2d 140, 10 Fla. L. Weekly 2448

District Court of Appeal of Florida | Filed: Oct 31, 1985 | Docket: 463589

Cited 1 times | Published

in chief. [1] Restatement of Agency (Second) § 220(2) (1958). [2] Restatement Torts (Second) § 409

Western Acc. Co. v. St. Dept. of Rev.

472 So. 2d 497, 10 Fla. L. Weekly 1500

District Court of Appeal of Florida | Filed: Jun 13, 1985 | Docket: 1793987

Cited 1 times | Published

deriving income, or existing within this state." Section 220.02(1), Florida Statutes. The term "corporation"

Verizon Communications Inc. & Affiliates v. State of Florida Department of Revenue, an agency of the State of Florida

District Court of Appeal of Florida | Filed: Feb 28, 2024 | Docket: 68290521

Published

‘piggyback’ on the provisions of the IRC”). Indeed, § 220.02(3), Florida Statutes, includes a “Legislative

State of Florida Department of Revenue v. Verizon Communications Inc. & Affiliates, foreign corporations

District Court of Appeal of Florida | Filed: Feb 28, 2024 | Docket: 68290529

Published

heavily mirror the federal income tax laws. See § 220.02(3), Fla. Stat. (1972); Dep’t of Revenue v. Am

Gaudencio Garcia_Celestino v. Consolidated Citrus Limited Partnership

Court of Appeals for the Eleventh Circuit | Filed: Aug 2, 2018 | Docket: 7579473

Published

1311 (quoting Restatement (Second) of Agency § 220(2)(g)). But Consolidated Citrus had no say in which

Crew One Productions, Inc. v. National Labor Relations Board

811 F.3d 1305, 2016 U.S. App. LEXIS 13808, 205 L.R.R.M. (BNA) 3347

Court of Appeals for the Eleventh Circuit | Filed: Feb 3, 2016 | Docket: 3032876

Published

business. Restatement (Second) of Agency § 220(2). Among those factors, we give special attention

Crew One Productions, Inc. v. National Labor Relations Board

812 F.3d 945

Court of Appeals for the Eleventh Circuit | Filed: Feb 3, 2016 | Docket: 65661635

Published

not in business. Restatement (Second) of Agency § 220(2). Among those factors, we give special attention

United States v. Florida West International Airways, Inc.

853 F. Supp. 2d 1209, 2012 U.S. Dist. LEXIS 16747, 2012 WL 442750

District Court, S.D. Florida | Filed: Feb 10, 2012 | Docket: 65980387

Published

Standards Act context); Restatement (Second) of Agency § 220(2) (1958) (listing nonexhaustive criteria for identifying

Fort Pierce Tribune v. Williams

678 So. 2d 355, 1996 Fla. App. LEXIS 1149, 1996 WL 63382

District Court of Appeal of Florida | Filed: Feb 15, 1996 | Docket: 64766700

Published

factors set forth in Restatement (Second) of Agency § 220(2) (1958). In reaching our decision, we certified

International Ass'n of Machinists v. Tucker

652 So. 2d 842, 1995 Fla. App. LEXIS 1851, 1995 WL 73566

District Court of Appeal of Florida | Filed: Feb 24, 1995 | Docket: 64755209

Published

tests in 1 Restatement of the Law, Agency (2d ed.) § 220(2), have to do with the difference between employees

Wiseman v. Miami Rug Co.

524 So. 2d 726, 13 Fla. L. Weekly 1112, 1988 Fla. App. LEXIS 1862, 1988 WL 44264

District Court of Appeal of Florida | Filed: May 11, 1988 | Docket: 64634639

Published

independent contractor are those enumerated in section 220(2) of the Restatement (Second) of Agency (1958)

Department of Revenue v. Seaboard Coastline Railroad

480 So. 2d 1349, 10 Fla. L. Weekly 2761, 1985 Fla. App. LEXIS 6081

District Court of Appeal of Florida | Filed: Dec 13, 1985 | Docket: 64616547

Published

of the Florida code. Appellee SCL relies on Section 220.-02(3), Florida Statutes, and on cases applying

Broward County v. Obermayr

397 So. 2d 1175, 1981 Fla. App. LEXIS 19371

District Court of Appeal of Florida | Filed: Apr 29, 1981 | Docket: 64582442

Published

included as corporations subject to tax. See Section 220.02(1), Florida Statutes (1979). Further, Section

Buchwald Enterprises, Inc. v. Florida Department of Revenue

375 So. 2d 861, 1979 Fla. App. LEXIS 15862

District Court of Appeal of Florida | Filed: Oct 2, 1979 | Docket: 64572251

Published

Code, Chapter 220, effective January 1, 1972. Section 220.02, Florida Statutes, speaks to the intent of