Florida Statutes
Fla. Stat. § 220.11 (2025)
Tax imposed.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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220.11 Tax imposed.—
(1) A tax measured by net income is hereby imposed on every taxpayer for each taxable year for the privilege of conducting business, earning or receiving income in this state, or being a resident or citizen of this state. Such tax shall be in addition to all other occupation, excise, privilege, and property taxes imposed by this state or by any political subdivision thereof, including any municipality or other district, jurisdiction, or authority of this state.
(2)(a) The tax imposed by this section shall be an amount equal to 51/2 percent of the taxpayer’s net income for the taxable year, except as provided in paragraph (b).
(b) The tax rate imposed in paragraph (a) shall be adjusted as provided in s. 220.1105.
(3) The tax imposed by this section, for taxpayers determining taxable income under s. 220.13(2)(k), shall be an amount equal to 3.3 percent of the taxpayer’s net income for the taxable year.
(4) In the case of a taxpayer to which s. 55 of the Internal Revenue Code is applied for the taxable year, the amount of tax determined under this section shall be the greater of the tax determined under subsection (2) without the application of s. 55 of the Internal Revenue Code or the tax determined under subsection (3).
History.—s. 1, ch. 71-984; s. 21, ch. 84-549; s. 13, ch. 87-99; s. 17, ch. 88-119; s. 101, ch. 91-112; s. 5, ch. 2018-119; s. 39, ch. 2019-3.
Notes of Decisions
Cited in 6
cases (1 in the last 5 years), 1976–2024 · leading case: Heftler Constr. Co. & Sub. v. Depart. of Rev., 334 So. 2d 129 (Fla. 3d DCA 1976).
Heftler Constr. Co. & Sub. v. Depart. of Rev., 334 So. 2d 129 (Fla. 3d DCA 1976). “F.S. § 220.11(2). Florida net income is defined as `adjusted federal income', apportioned where necessary in accordance with F.”
Nw. Mut. Life Ins. v. United States, 7 Cl. Ct. 501 (Ct. Cl. 1985). “” Fla.Stat.Ann. § 220.11 (West Cum. Pocket Part 1983).”
Lutheran Mut. Life Ins. Co. v. United States, 816 F.2d 376 (8th Cir. 1987). “Fla.Stat.Ann. § 220.11 (West Cum.Pocket Part 1983).”
Barnett Banks, Inc. v. Dep't of Revenue, 738 So. 2d 502 (Fla. 1st DCA 1999). “See §§ 220.11, 220.12, & 220.13, Fla. Stat. (1997).”
Stan Musial & Biggie's, Inc. v. State, Dep't of Revenue, 363 So. 2d 375 (Fla. 1st DCA 1978). “Section 220.11(2). A taxpayer’s net income is defined to be that share of its adjusted federal income which is apportioned to Florida under the provisions of Section 220.”
State Farm Mut. Auto. Ins. Co. v. Florida Dep't of Revenue (Fla. 1st DCA 2024). “§ 220.11, Fla. Stat. (“A tax measured by net income is hereby imposed on every taxpayer for each taxable year .”
— 220.11(2) — 2 cases
Heftler Constr. Co. & Sub. v. Depart. of Rev., 334 So. 2d 129 (Fla. 3d DCA 1976). “F.S. § 220.11(2). Florida net income is defined as `adjusted federal income', apportioned where necessary in accordance with F.”
Stan Musial & Biggie's, Inc. v. State, Dep't of Revenue, 363 So. 2d 375 (Fla. 1st DCA 1978). “Section 220.11(2). A taxpayer’s net income is defined to be that share of its adjusted federal income which is apportioned to Florida under the provisions of Section 220.”
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