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Florida Statute 220.11 - Full Text and Legal Analysis
Florida Statute 220.11 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
F.S. 220.11 Case Law from Google Scholar Google Search for Amendments to 220.11

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 220
INCOME TAX CODE
View Entire Chapter
F.S. 220.11
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.

F.S. 220.11 on Google Scholar

F.S. 220.11 on CourtListener

Amendments to 220.11


Annotations, Discussions, Cases:

Cases Citing Statute 220.11

Total Results: 3

Heftler Construction Co. & Sub. v. Depart. of Rev.

334 So. 2d 129

District Court of Appeal of Florida | Filed: Jun 22, 1976 | Docket: 1309807

Cited 7 times | Published

or privilege tax measured by net income. F.S. § 220.11(2). Florida net income is defined as `adjusted

State Farm Mutual Automobile Insurance Company v. Florida Department of Revenue

District Court of Appeal of Florida | Filed: Jan 17, 2024 | Docket: 68165985

Published

corporations that conduct business or reside in Florida. § 220.11, Fla. Stat. (“A tax measured by net income is

Stan Musial & Biggie's, Inc. v. State, Department of Revenue

363 So. 2d 375, 1978 Fla. App. LEXIS 16789

District Court of Appeal of Florida | Filed: Sep 25, 1978 | Docket: 64566635

Published

excise or privilege tax measured by net income. Section 220.11(2). A taxpayer’s net income is defined to be