reglab/statecodes huggingface dataset:
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.001 - Payment of Tax

Current through Reg. 50, No. 138; July 16, 2024
(1) County
				Comptroller or Clerk of the Circuit Court.
(a)
				County Comptroller or Clerk of the Circuit Court - Each County Comptroller, or
				if there is none, then Clerk of the Circuit Court of each county, hereinafter
				referred to as Clerk of the Court, shall collect the tax imposed by Chapter
				201, F.S., on recorded documents, and may collect the tax on unrecorded
				documents, keeping a journal indicating the amount of tax paid. Clerks of the
				Court that elect to collect the tax on unrecorded documents shall meet the
				requirements of paragraph (b). All taxes collected on behalf of the state and
				associated information shall be electronically submitted to the Department, as
				provided in Section 213.13, F.S., and Rule Chapter
				12-28, F.A.C. There shall be no collection allowance allowed to the Clerk of
				the Court when the tax is collected and not remitted in accordance with these
				rules.
(b) A notation is required
				on each document recorded or unrecorded by the Clerk of the Court that
				indicates the amount of tax paid and the county where payment is being made.
				The notation may be signed, initialed, or stamped with the name or initials of
				the Clerk of the Court, or designated agent thereof.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.002 - Liability for Tax

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) Liability in general - Except as
				otherwise provided in subsections (2) and (3) of this rule, the tax is payable
				by any of the parties to a taxable transaction. The parties to the transaction
				may agree among themselves as to who shall pay the tax, but such agreements do
				not relieve the others from their liability in the event the agreement is not
				followed.
(b) Taxability of
				Instrument - The taxability of an instrument, as well as amount of the tax, is
				determined by form and face of the instrument and cannot be affected by proof
				of extrinsic facts. (Lee v. Kenan, 78 F.2d 425 (5th Cir. 1935); 100 ALR
				869)
(c) Cooperative Apartment -
				Only the purchaser is liable for the payment of the tax.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.003 - Public Use Forms

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The following public-use forms and
				instructions are employed by the Department of Revenue in its administration of
				the documentary stamp tax, and are hereby incorporated in this rule by
				reference.
(b) Copies of these
				forms are available, without cost, by one or more of the following methods:
1) downloading the form from the Department's
				website at
www.floridarevenue.com
;
				or,
2) calling the Department at
				(850)488-6800, Monday through Friday (excluding holidays); or,
3) visiting any local Department of Revenue
				Service Center; or,
4) writing the
				Florida Department of Revenue, Taxpayer Services, Mail Stop #3-2000, 5050 West
				Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or
				speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice)
				and 1(800)955-8771 (TTY).
Form Number
Title
Effective Date
(2) DR-225
Documentary Stamp Tax Return for Registered
							 Taxpayers' Unrecorded Documents (R. 01/23)
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-14826
)
01/23
(3) DR-228
Documentary Stamp Tax Return for Nonregistered
							 Taxpayers' Unrecorded Documents
(R. 01/16)
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-06328
)
01/16
(4) DR-229
Documentary Stamp Tax - subsection
							 201.02(6),
							 F.S.,
Exemption (R. 01/16)
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-06329
)
01/16
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.004 - Refunds

Current through Reg. 50, No. 138; July 16, 2024
(1) Any person who has overpaid documentary
				stamp tax or discretionary surtax may seek a refund by filing an Application
				for Refund (form DR-26, incorporated by reference in Rule
				12-26.008, F.A.C.) with the
				Department. Form DR-26 must meet the requirements of Sections
				213.255(2) and
				(3), F.S. and Rule
				12-26.003, F.A.C.
(a) Form DR-26, Application for Refund, must
				be filed with the Department for tax paid on or after October 1, 1994, and
				prior to July 1, 1999, within 5 years after the date the tax was
				paid.
(b) Form DR-26, Application
				for Refund, must be filed with the Department for tax paid on or after July 1,
				1999, within 3 years after the date the tax was paid.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.005 - Penalties and Interest

Current through Reg. 50, No. 138; July 16, 2024
(1) Failure to
				Pay Tax Required:
(a) Whoever makes, signs,
				issues, or accepts, or causes to be made, signed, issued, or accepted, any
				instrument, document, or paper of any kind or description whatsoever, without
				the full amount of the tax herein imposed thereon being fully paid, shall be
				guilty of a misdemeanor and upon conviction shall be punished
				accordingly.
(b) Any document,
				instrument, or paper upon which the tax under this chapter is imposed and
				which, upon audit or at time of recordation, does not evidence the proper
				amount of tax paid shall subject the person or persons liable for the tax upon
				the document, instrument or paper to:
1.
				Payment of tax not paid;
2.
				Effective January 1, 1993, payment of penalty to the Department shall increase
				from 25 percent to 50 percent of the tax not paid. Effective April 1, 1997, the
				penalty shall be imposed at a rate of 10 percent per month, or fraction
				thereof, of the unpaid tax, not to exceed 50 percent. The penalty for failing
				to file a timely return shall not be less than ten dollars. However, the
				Department shall compromise the penalty if the Department determines that the
				noncompliance is due to reasonable cause and not to willful negligence, willful
				neglect, or fraud. Any remaining penalty is subject to the compromise and
				settlement authority provided in Chapter 12-13, F.A.C. In making a
				determination whether the penalty should be reduced, the Department shall be
				guided by such criteria as whether administrative rules exist regarding
				analogous transactions and whether there are court decisions or opinions of the
				Attorney General which are relevant to the taxability of the document. A
				taxpayer's good faith belief that the document was not taxable does not, of
				itself, authorize a reduction in the penalty. If any part of the deficiency is
				due to fraud, a penalty of 200 percent of the deficiency shall be
				imposed;
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.006 - Excise Tax on Documents; Construction

Current through Reg. 50, No. 138; July 16, 2024
(1) Florida Documentary Stamp Act, being
				similar to the Federal Act, takes the same construction in Florida courts as is
				given the Federal Act in the Federal courts. (State v. Cook, 108 Fla. 157, 146
				So. 223 (1933); Gay v. Inter-County Tel. & Tel. Co., 60 So. 2d 22 (Fla.
				1952))
(2) All sections of the
				Documentary Stamp Tax Law must be construed together in order to arrive at
				intent of legislature. (Gay v. Inter-County Tel. & Tel. Co., 60 So. 2d 22
				(Fla. 1952))
(3) Chapter 201, F.S.,
				which levies and imposes excise tax on documents and contains penal provisions
				must be strictly construed and all doubts or ambiguities resolved in favor of
				taxpayer. (State v. Cook, 108 Fla. 157, 146 So. 223 (1933); Metropolis Pub. Co.
				v. Lee, 126 Fla. 107, 170 So. 442 (1936); Lee v. Quincy State Bank, 127 Fla.
				765, 173 So. 909 (1937))
(4) Tax on
				promissory notes and each renewal thereof is on a written or printed obligation
				covered by statute, and to be "note" or "obligation" within statute; it must be
				signed by maker or other obligor. (Lee v. Quincy State Bank, 127 Fla. 765, 173
				So. 909 (1937))
Rulemaking Authority
					 201.11,
					 213.06(1) FS.
					 Law Implemented 201 FS.
New 8-18-73, Formerly 12A-4.06, 12B-4.06, Amended 12-5-89,
					 12-30-97.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.007 - Recordation of Documents

Current through Reg. 50, No. 138; July 16, 2024
The following information pertains to the recordation of
				  documents requiring tax under Chapter 201, F.S.
(1) All instruments should be examined by the
				clerk, or his deputy before recording.
(2) All instruments shall be properly taxed
				prior to recordation.
(3) In order
				to protect his rights, it shall be the duty of the owner and holder of the
				deed, mortgage, or other document, within the recording laws of this State, to
				see to it that proper amount of stamp taxes are attached thereto prior to
				recording.
(4) The duty of a Clerk
				of a Circuit Court to see to it that proper stamp taxes are paid prior to a
				recording of the document is an incidental and not a primary duty; his failure
				to require the proper amount of stamp taxes prior to recording will in no way
				protect the owner or holder of the document against the effects of a failure to
				pay the proper tax thereon.
(5) In
				order to avoid a controversy at a later date as to the consideration upon which
				the tax was paid, the clerk may, at the time of recording, make a notation on
				the margin of the instrument as to the consideration. (1961 Op. Att'y. Gen.
				Fla. 061-188 (Dec. 8, 1961))
Rulemaking Authority
					 201.11(1),
					 213.06(1) FS.
					 Law Implemented 201.01,
					 201.022,
					 201.12
					 FS.
New 8-18-73, Formerly 12A-4.07, 12B-4.07, Amended 12-29-86,
					 12-5-89, 2-16-93, 12-30-97, 4-14-09.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.008 - Meter Machines (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 201.11 FS. Law Implemented 201
					 FS.
New 8-18-73, Formerly 12A-4.08, Amended 12-23-80, Formerly
					 12B-4.08, Amended 12-5-89, Repealed
					 12-30-97.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.009 - Uniform Commercial Code, Financing Statements (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 201.11 FS. Law Implemented
					 201.08,
					 201.22
					 FS.
New 8-18-73, Formerly 12A-4.09, 12B-4.09, Repealed
					 12-30-97.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.011 - Imposition of Tax

Current through Reg. 50, No. 138; July 16, 2024
(1) Scope of Tax:
				Section 201.02, F.S., imposes a tax on
				deeds, instruments, or writings, whereby any lands, tenements, or other realty,
				or any interests therein is granted, assigned, transferred, or otherwise
				conveyed to, or vested in the purchaser, or any other person by his direction.
				The tax attaches at the time the deed or other instrument of conveyance is
				delivered, irrespective of the time when the sale is made. Deeds deposited in
				escrow become subject to the tax upon delivery to the grantee.
(2) Taxable Conveyances: Tax must be paid on
				all taxable conveyances regardless of where the document may be made, executed,
				or delivered. (1932 Op. Att'y. Gen. Fla. 1931-32 Biennial Report, Page 979 (May
				20, 1932))
Rulemaking Authority
					 201.11(1),
					 213.06(1) FS.
					 Law Implemented 201.02
					 FS.
New 8-18-73, Formerly 12A-4.11, Amended 11-29-79, Formerly
					 12B-4.11, Amended 12-5-89, 12-30-97.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.012 - Rate, Consideration

Current through Reg. 50, No. 138; July 16, 2024
(1) Documentary
				Stamps; Rate, Computation: Effective August 1, 1992, the tax under Section
				201.02, F.S., on deeds,
				instruments, documents, or writings whereby any lands, tenements, or other
				realty or any interest therein is transferred or conveyed is 70 cents on each
				$100 or fractional part thereof of the consideration paid, or to be paid. When
				the full amount of the consideration is not shown in the face of such deed,
				instrument, document, or writing, the tax shall be at the rate of 70 cents on
				each $100 or fractional part thereof of the consideration therefor. The 70 cent
				rate applies except for any county that has implemented the provisions of
				Section 201.031, F.S. As of August 1,
				1992, this would apply only to Dade County, where the rate of 60 cents
				applies.
(2) Definitions:
(a) "Consideration" under Section
				201.02, F.S., includes, but
				shall not be limited to, money paid or to be paid, the amount of any
				indebtedness discharged by a transfer of any interest in real property,
				mortgage indebtedness and other encumbrances which the real property interest
				being transferred is subject to, notwithstanding the transferee may be liable
				for such indebtedness. Where property other than money is exchanged for
				interests in real property, there is the presumption that the consideration is
				equal to the fair market value of the real property interest being
				transferred.
(b) "Property other
				than money" includes, but shall not be limited to, property that is corporeal
				or incorporeal, tangible or intangible, visible or invisible, real or personal;
				everything that has an exchangeable value or which goes to make up wealth or
				estate.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.013 - Conveyances Subject to Tax

Current through Reg. 50, No. 138; July 16, 2024
(1) Exchange of
				Property: In an exchange of real property by the respective owners of the
				property exchanged, lands are given as consideration for the transfer of other
				lands between the parties. The consideration has a reasonably determinable
				value, (DeVore v. Gay, 39 So. 2d 796 (Fla. 1949)) and is property other than
				money. The consideration for each deed is the fair market value of the property
				transferred up by the transferor plus any other consideration given.
(2) Defaulting Mortgagor: Where a mortgagor,
				in full or partial satisfaction of the mortgage indebtedness or in lieu of
				foreclosure of a mortgage, conveys the mortgaged premises to the mortgagee,
				documentary stamp taxes are due on the transaction. The tax will be due on the
				unpaid portion of any mortgages or other encumbrances the property is subject
				to, plus any other consideration as defined in Section
				201.02(1),
				F.S., including accrued interest.
(3)
(a)
				Clerk of the Court, Master, Sheriff. A conveyance by a master in chancery, a
				sheriff, or a clerk of the court for realty sold under foreclosure or execution
				is subject to tax. The tax is computed on the amount of the highest and best
				bid received for the property at the foreclosure sale. The Clerk of the Court
				is required to collect the tax from the highest bidder when the Certificate of
				Title is recorded.
(b) The
				documentary stamp taxes cannot reduce the claim of the mortgagee when the
				mortgagee is an agent of the federal government. The mortgagor is liable for
				the payment of the tax from any funds paid to the mortgagor after the payment
				of prior claims of, or in connection with the foreclosure. (1960 Op. Att'y.
				Gen. Fla. 060-125 (July 29, 1960))
Cross Reference - subsection
				  12B-4.013(6),
				  F.A.C.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.014 - Conveyances Not Subject to Tax

Current through Reg. 50, No. 138; July 16, 2024
(1)
				Security for Debt: The reconveyance of realty conveyed to secure a debt upon
				payment of such debt is not taxable.
(2) No Consideration:
(a) A conveyance of unencumbered realty as a
				gift is not taxable.
(b) A deed of
				conveyance reciting a consideration such as "love and affection and $1, "
				"desire to promote welfare and $1, " or "$1 and other valuable consideration, "
				requires at least the minimum tax.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.015 - Affixing of Stamps; Alternate Method (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 201.11 FS. Law Implemented
					 201.01,
					 201.02,
					 201.12,
					 201.13,
					 201.131,
					 201.132
					 FS.
New 8-18-73, Formerly 12A-4.15, Amended 12-3-81, Formerly
					 12B-4.15, Repealed 12-30-97.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.021 - Imposition of Tax and Relevant Terms (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 201.11 FS. Law Implemented
					 201.04,
					 201.05
					 FS.
New 8-18-73, Formerly 12A-4.21, 12B-4.21, Repealed
					 2-16-93.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.022 - Sales and Transfers of Stock Subject to Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 201.11 FS. Law Implemented
					 201.04
					 FS.
New 8-18-73, Formerly 12A-4.22, Amended 2-21-77, 2-3-80,
					 Formerly 12B-4.22, Repealed
					 2-16-93.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.023 - Sales and Transfers of Stock Not Subject to Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 201.11 FS. Law Implemented
					 201.04
					 FS.
New 8-18-73, Formerly 12A-4.23, Amended 2-3-80, Formerly
					 12B-4.23, Repealed 2-16-93.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.024 - Affixing of Stamps (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 201.11 FS. Law Implemented
					 201.04
					 FS.
New 8-18-73, Formerly 12A-4.24, Formerly 12B-4.24, Repealed
					 2-16-93.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.025 - Repeal of Stock Transfer Taxes (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 201.11,
					 213.06(1) FS.
					 Law Implemented 201.04 FS., Section 28, Chapter
					 87-102, Laws of Florida.
New 2-16-93, Repealed
					 6-12-95.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.031 - Imposition of Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 201.11,
					 213.06(1) FS.
					 Law Implemented 201.05
					 FS.
New 8-18-73, Formerly 12A-4.31, 12B-4.31, Amended 12-5-89,
					 2-13-91, 2-16-93, Repealed 5-4-03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.032 - Issues Subject to Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 201.11 FS. Law Implemented
					 201.05
					 FS.
New 8-18-73, Formerly 12A-4.32, Formerly 12B-4.32, Amended
					 12-5-89, Repealed 5-4-03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.033 - Issues Not Subject to Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 201.11 FS. Law Implemented
					 201.05
					 FS.
New 8-18-73, Formerly 12A-4.33, 12B-4.33, Amended 12-5-89,
					 Repealed 5-4-03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.034 - Affixing of Stamps (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 201.11 FS. Law Implemented
					 201.05
					 FS.
New 8-18-73, Formerly 12A-4.34, 12B-4.34, Amended 12-5-89,
					 Repealed 12-30-97.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.041 - Imposition of Tax

Current through Reg. 50, No. 138; July 16, 2024
(1) Scope of Tax:
				Section 201.07, F.S., imposes a tax on
				all bonds, debentures, or certificates of indebtedness issued in the state by
				any person, and all instruments and documents, however termed, issued by any
				corporation with interest coupons or in registered form.
(2) Rate and Computation: The rate of tax on
				bonds is 35 cents on each $100 or fraction thereof of the face value provided,
				however, that only that part of the value of the bonds, debentures or
				certificates of indebtedness issued by any person, the property of which is
				located within the state, shall bear to the whole value of the property
				described in said instrument or obligation shall require tax. Tax on bonds is
				measured by the face value regardless of whether sold at discounted prices
				(1931 Op. Att'y. Gen. Fla. 1931-32 Biennial Report, Page 835 (Sept. 29, 1931)).
				However, bonds which are secured by mortgages or trust deed recorded in this
				state are subject to the provisions of Section
				201.08(1),
				F.S., and the tax is required to be paid on the mortgage or trust deed.
Cross Reference - subsection
				  12B-4.053(8),
				  F.A.C.
Rulemaking Authority
					 201.11,
					 213.06(1) FS.
					 Law Implemented 201.07
					 FS.
New 8-18-73, Formerly 12A-4.41, Amended 12-26-77, Formerly
					 12B-4.41, Amended 12-5-89, 2-13-91, 2-16-93,
					 12-30-97.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.042 - Issues Subject to Tax

Current through Reg. 50, No. 138; July 16, 2024
(1) Secured by
				Mortgage or Deed of Trust: A bond secured by a mortgage or deed of trust which
				is recorded in this state is subject to tax.
(2) Religious Non-Profit Corporation: A bond
				issued by a church corporation is subject to tax. (1932 Op. Att'y. Gen. Fla.
				1931-32 Biennial Report, Page 396 (Jan. 7, 1932))
(3) Certificate of Indebtedness: A
				certificate of indebtedness secured by a mortgage is subject to tax. (Letter
				from the Att'y. Gen. Fla. to the State Comptroller (March 17,
				1932))
Rulemaking Authority
					 201.11,
					 213.06(1) FS.
					 Law Implemented 201.07
					 FS.
New 8-18-73, Formerly 12A-4.42, Amended 12-26-77, Formerly
					 12B-4.42, Amended 12-5-89, 12-30-97.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.043 - Issues Not Subject to Tax

Current through Reg. 50, No. 138; July 16, 2024
(1) Assignment
				of Bond: An instrument merely representing an assignment of a bond is not
				taxable.
(2) Surety Bonds:
				Indemnity, fidelity, and surety bonds are not taxable. (1944 Op. Att'y. Gen.
				Fla. 044-356 (Dec. 6, 1944))
(3)
				Subdividers Bonds: A bond given by subdividers of real estate in connection
				with approval of a subdivision by Board of County Commissioners conditioned
				that should the makers of such bond construct streets, alleys and thoroughfares
				as promised the bonds would become null and void, otherwise to remain in full
				force and effect, is not subject to the documentary stamp tax. (1949) Op.
				Att'y. Gen. Fla. 049-583 (Dec. 7, 1949))
(4) Issued in Another State: Where all steps
				in the issuance of bonds by Florida corporation took place out of the state,
				the transaction is not taxable (State v. Gay, 90 So. 2d 132 (Fla. 1956)).
				However, where bonds are secured by a mortgage or trust deed recorded in this
				state, the mortgage or trust deed is taxable.
(5) Governmental Bonds: All notes, bonds,
				mortgages, deeds and other evidences of indebtedness issued, sold, transferred,
				assigned or delivered by any State, County, or subdivision thereof, or
				municipality, all being Governmental agencies, are exempt from the documentary
				stamp tax. This also applies to such documents and instruments issued by the
				Federal Government and its agencies. (1931 Op. Att'y. Gen. Fla. 1931-32
				Biennial Report, Page 889 (Dec. 8, 1931))
Rulemaking Authority
					 201.11,
					 213.06(1) FS.
					 Law Implemented 201.07
					 FS.
New 8-18-73, Formerly 12A-4.43, Amended 12-26-77, Formerly
					 12B-4.43, Amended 12-5-89, 12-30-97.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.044 - Affixing of Stamps (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 201.11 FS. Law Implemented
					 201.07
					 FS.
New 8-18-73, Formerly 12A-4.44, Amended 12-26-77, Formerly
					 12B-4.44, Repealed 12-30-97.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.051 - Imposition of Tax

Current through Reg. 50, No. 138; July 16, 2024
(1) A tax is
				imposed on promissory notes, non-negotiable notes, written obligations to pay
				money, assignments of salaries, wages, or other compensation, which are made,
				executed, delivered, sold, transferred, or assigned in the state. A renewal
				note, as defined in Section
				201.08(5),
				F.S., is also taxable unless it qualifies for the exemption provided for under
				Section 201.09(1), F.S.
				The rate of tax is 35 cents on each $100 or fraction thereof of the
				indebtedness or obligation evidenced by the document. The tax on any document
				described in this paragraph shall not exceed $2450.
Cross Reference - paragraph (12)(e) of Rule
				  12B-4.052,
				  F.A.C.
(2) Mortgages that
				incorporate the certificate of indebtedness, not otherwise shown in separate
				instruments, are taxable. Furthermore, a mortgage, trust deed, security
				agreement, or other evidence of indebtedness filed or recorded in this state
				which secures a promissory note or written obligation to pay money at the time
				of recordation is also taxable. A notation shall be made on the promissory note
				or written obligation to pay money, at the time of recordation, that the proper
				tax, and the amount thereof, has been paid on the mortgage, trust deed,
				security agreement, or other evidence of indebtedness. A renewal mortgage,
				trust deed, security agreement, or other evidence of indebtedness, as defined
				in Section 201.08(5),
				F.S., is also taxable unless it qualifies for the exemption provided under
				Sections 201.09(2) and
				201.091, F.S. The rate of tax is
				35 cents on each $100 or fraction thereof of the indebtedness or obligation
				evidenced thereby. The $2, 450 tax limit placed on a note or other written
				obligation to pay money, executed in Florida or approved and accepted in
				Florida, does not apply to a mortgage, security agreement, or other lien filed
				or recorded in Florida. A mortgage, security agreement, or other lien filed or
				recorded in Florida is subject to documentary stamp tax on the full amount of
				the obligation secured thereby. Example: A term obligation of $1, 000, 000 was
				executed in Florida on July 1, 2002. A mortgage securing the full amount of the
				obligation was recorded in Florida on that same date. Documentary stamp tax in
				the amount of $3, 500 was due on the mortgage at the time of recordation.
Cross Reference - paragraph
				  12B-4.052(12)(e),
				  F.A.C.
Rulemaking Authority
					 201.11(1),
					 213.06(1) FS.
					 Law Implemented 201.08
					 FS.
New 8-18-73, Formerly 12A-4.51, Amended 8-8-78, 11-29-79,
					 Formerly 12B-4.51, Amended 12-5-89, 2-13-91, 2-16-93, 12-30-97, 7-28-98,
					 5-4-03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.052 - Computation of Tax; Definitions

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) Notes and Written Obligations to Pay
				Money: The amount upon which the tax is measured, when the documents provide
				for a discount of unearned interest or finance charges in exchange for early
				payment, is the amount financed or principal indebtedness. The payment of
				interest or finance charges is a contingent obligation and is not taxable
				(Department of Revenue v. North Port Bank, 354 So. 2d 463 (Fla. 1st DCA 1978)).
				Miscellaneous charges, such as credit life insurance, which are included in the
				amount financed or principal indebtedness are not contingent obligations at the
				time the note is executed and are taxable.
(b) Mortgages and Other Evidences of
				Indebtedness: The tax required to be paid on mortgages and other evidences of
				indebtedness filed or recorded in this state is calculated on the indebtedness
				or obligation secured by the mortgage, regardless of whether the indebtedness
				is contingent.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.053 - Taxable Documents

Current through Reg. 50, No. 138; July 16, 2024
(1) Signature
				Required: Tax is on "Promise to Pay" and each renewal thereof and to be "note
				or obligation" it must be signed by the maker or obligor to be taxable. (Lee v.
				Quincy State Bank, 127 Fla. 765, 173 So. 909 (1937))
(2) Purported Lease:
(a) An instrument which purports to be a
				lease, whereby title to tangible personal property remains vested in the
				seller, until the total of the payment of rentals equals the value of the
				property leased at which time "lessee" becomes the unconditional owner of the
				property, is a "mortgage" and is subject to tax, even though payment of the
				rentals is not an unconditional obligation to pay money.
(b) A lease of tangible personal property
				containing a written unconditional obligation to pay money is subject to
				tax.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.055 - Affixing of Stamps; Alternate Method (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 201.11 FS. Law Implemented
					 201.01,
					 201.08,
					 201.12,
					 201.13,
					 201.131,
					 201.132,
					 201.133
					 FS.
New 8-18-73, Formerly 12A-4.55, Amended 3-13-79, 12-3-81,
					 Formerly 12B-4.55, Amended 12-5-89, Repealed
					 12-30-97.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-4 - DOCUMENTARY STAMP TAX › Section 12B-4.060 - Tax on Transfers of Ownership Interest in Legal Entities

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a)
				Scope. This rule applies to transfers of an ownership interest in a conduit
				entity to which real property was transferred without tax paid on the full
				consideration for the property.
(b)
				Definitions. For purposes of this rule:
1.
				"Conduit entity" means a legal entity, or its successor entity, to which real
				property is transferred without full consideration by a grantor who owns a
				direct or indirect interest in the entity.
2. "Full consideration" means the
				consideration that would be paid in an arm's length transaction between
				unrelated parties, which would be the consideration as provided in Section
				201.02(1)(a),
				F.S., but an amount not less than the fair market value of the real
				property.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.001 - Specific Exemptions (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(b),
					 206.14,
					 206.59,
					 206.97,
					 212.6201,
					 213.06(1) FS.
					 Law Implemented 206.42, 206.425, 206.62, 206.87(2)(a), (3), (4), 206.97,
					 206.9815, 212.02(23), 212.08(4)(a)2., (5)(e),
					 212.637,
					 212.66,
					 336.025
					 FS.
New 11-18-71, Amended 11-21-78, 3-12-79, 6-4-79, 7-27-80,
					 10-13-83, Formerly 12B-5.01, Amended 1-12-88, 12-18-88, 5-26-93, 11-1-93,
					 Repealed 7-1-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.0011 - Definitions (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(b),
					 206.14,
					 206.59,
					 206.97,
					 212.6201,
					 213.06(1) FS.
					 Law Implemented 206.01(13),
					 206.41,
					 206.60(1),
					 206.605(1),
					 206.63(1),
					 206.87(1),
					 212.63
					 FS.
New 1-12-88, Amended 11-1-93, Repealed
					 7-1-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.0012 - Imposition of Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(b),
					 206.14,
					 206.59,
					 206.97,
					 212.06 FS. Law Implemented
					 206.41,
					 206.60,
					 206.605,
					 206.87(1)(a),
					 (b),
					 212.62
					 FS.
New 1-12-88, Amended 12-18-88, 11-1-93, Repealed
					 7-1-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.002 - Exports (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(b),
					 206.14,
					 206.59,
					 206.97,
					 212.6201,
					 213.06 FS. Law Implemented
					 206.41(2)(b), (c),
					 (d),
					 212.87(3)(d), (e), (g),
					 (4) FS.
New 11-18-71, Amended 4-12-76, 10-13-83, Formerly 12B-5.02,
					 Amended 1-12-88, 11-1-93, Repealed
					 7-1-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.003 - Resale and Exemption Certificates (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(b),
					 206.14,
					 206.59,
					 206.97,
					 212.6201,
					 213.06 FS. Law Implemented
					 206.425(1),
					 (2),
					 206.64
					 FS.
New 11-18-71, Amended 4-12-76, 3-16-80, 10-13-83, Formerly
					 12B-5.03, Amended 1-12-88, 11-1-93, Repealed
					 7-1-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.004 - Transportation of Motor Fuel and Special Fuel (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(b),
					 206.14,
					 206.59,
					 206.97,
					 212.6201,
					 213.06 FS. Law Implemented
					 206.20,
					 206.204,
					 206.05
					 FS.
New 11-18-71, Formerly 12B-5.04, Amended 1-12-88, 11-1-93,
					 Repealed 7-1-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.005 - Licenses and Registration; Cab Cards; Bonding (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 206.14(1),
					 206.59(1),
					 206.97,
					 212.6201,
					 212.66,
					 213.06(1) FS.
					 Law Implemented 206.02,
					 206.11(2),
					 206.021,
					 206.022,
					 206.026,
					 206.027,
					 206.028,
					 206.05,
					 206.055,
					 206.404,
					 206.86,
					 206.89(1), (2),
					 206.90,
					 206.92
					 FS.
New 11-18-71, Amended 4-12-76, 9-6-77, 10-13-83, 12-26-83,
					 Formerly 12B-5.05, Amended 1-12-88, 12-18-88, 11-1-93, Repealed
					 7-1-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.006 - Refunds and Allowances (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(b),
					 206.14(1),
					 206.59(1),
					 206.97,
					 212.6201,
					 213.67(11),
					 213.06 FS. Law Implemented
					 206.13,
					 206.14(1),
					 206.59,
					 206.625(1),
					 (2),
					 206.64,
					 206.87(5),
					 206.92,
					 212.67(1),
					 336.025(2)(c)
					 FS.
New 11-18-71, Amended 4-12-76, 2-13-78, 6-3-80, 7-27-80,
					 10-13-83, Formerly 12B-5.06, Amended 1-12-88, 12-18-88, 11-1-93, 10-19-94,
					 Repealed 7-1-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.007 - Tax Returns and Regulations (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(b),
					 206.14,
					 206.59,
					 206.97,
					 212.6201,
					 213.06 FS. Law Implemented
					 206.06(1), (2),
					 206.08(2),
					 206.09,
					 206.095,
					 206.10,
					 206.404(2),
					 206.43(1),
					 206.44,
					 206.48,
					 206.877,
					 206.91,
					 206.93,
					 206.94,
					 212.65
					 FS.
New 11-18-71, Amended 12-10-74, 11-16-78, 10-13-78,
					 10-13-83, Formerly 12B-5.07, Amended 1-12-88, 12-4-89, 12-19-89, 11-1-93,
					 Repealed 7-1-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.008 - Preservation and Inspection of Records; Statute of Limitations; Tracking System (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(b),
					 206.14,
					 206.59,
					 206.97,
					 212.6201,
					 213.06 FS. Law Implemented
					 206.12,
					 206.14(1), (2),
					 206.485,
					 213.06
					 FS.
New 11-18-71, Amended 3-16-80, 7-8-82, Formerly 12B-5.08,
					 Amended 1-12-88, 11-1-93, Repealed
					 7-1-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.009 - Discontinuance or Transfer of Business (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(b),
					 206.14,
					 206.59,
					 206.96,
					 212.6201,
					 213.06 FS. Law Implemented
					 206.18(1), (2),
					 (3),
					 206.97
					 FS.
New 11-18-71, Amended 10-13-83, Formerly 12B-5.09, Amended
					 1-12-88, 11-1-93, Repealed 7-1-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.010 - Tax Warrant and Liens; Tax Embezzlement; Assessments (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(b),
					 206.14,
					 206.59,
					 206.97,
					 213.06 FS. Law Implemented
					 206.06(1),
					 206.075(1),
					 (2),
					 206.15,
					 206.56,
					 206.97
					 FS.
New 11-18-71, Amended 10-13-83, Formerly 12B-5.10, Amended
					 1-12-88, 11-1-93, Repealed 7-1-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.011 - Penalty and Interest (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(b),
					 206.14,
					 206.59,
					 206.97,
					 212.6201,
					 213.06 FS. Law Implemented
					 206.06(3),
					 206.08(3),
					 206.09(4),
					 206.095(2),
					 206.425,
					 206.44(1), (2),
					 206.89(1)(b),
					 206.94
					 FS.
New 8-24-77, Amended 4-2-78, 11-16-78, 10-13-83, Formerly
					 12B-5.11, Amended 1-12-88, 12-4-89, 11-1-93, Repealed
					 4-3-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.012 - Forms Used by Public (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(b),
					 206.14(1),
					 206.59,
					 206.625,
					 206.97,
					 212.6201,
					 213.06 FS. Law Implemented
					 206.14(1)
					 FS.
New 9-26-77, Amended 10-13-83, Formerly 12B-5.12, Amended
					 1-12-88, 11-1-93, Repealed 7-1-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.013 - County Levy of Additional Voted Tax on Motor Fuel and Special Fuel; Department to Collect Tax (Transferred)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 206.14(1),
					 206.59(1),
					 213.06,
					 336.021 FS. Law Implemented
					 336.021
					 FS.
New 2-3-80, Amended 10-13-83, Formerly 12B-5.13,
					 Transferred to 12B-5.401.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.014 - County Levy of Additional Optional Tax on Motor Fuel and Special Fuel; Department to Collect Tax (Transferred)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 206.14(1),
					 206.59(1),
					 213.06 FS. Law Implemented
					 336.025
					 FS.
New 10-13-83, Formerly 12B-5.14, Transferred to
					 12B-5.403.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.015 - Wholesaler Transition Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(b),
					 206.14,
					 206.59,
					 213.06 FS. Law Implemented
					 206.435
					 FS.
New 1-12-88, Amended 11-1-93, Repealed
					 4-3-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.030 - Importers

Current through Reg. 50, No. 138; July 16, 2024
(1) General Information.
(a) Persons who import either gasoline,
				gasohol, diesel, or aviation fuel into Florida, by common or private carrier,
				upon which Florida tax has not been charged or collected, and persons who
				import and place fuel in storage outside a terminal registered under s. 4101 of
				the Internal Revenue Code must obtain a license as a Importer.
(b)
1. A
				person who exclusively causes fuel to be imported into Florida by common or
				private carrier upon which Florida tax has been charged or collected, is not
				required to be licensed as an importer.
2. A person is not required to be licensed as
				an importer if such person is transporting fuel from a point outside Florida,
				through Florida, and to a destination which is also outside this
				state.
3. Storage of fuel by an
				importer in this state must be limited to no more than 24 hours in order for
				the fuel to remain in stream of interstate commerce.
(c)
1. To
				qualify for an importer's license, a person must first be licensed as a
				wholesaler.
2. An importer is not
				authorized to sell fuel in Florida, nor is an importer authorized to store fuel
				in Florida. Sales and storage by an importer is reported under the wholesaler
				license.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.040 - Carriers

Current through Reg. 50, No. 138; July 16, 2024
(1) Licensing.
(a) Any person transporting fuel for sale or
				for others in vehicles capable of hauling quantities of 500 gallons or more in
				this State, must hold a valid license as a carrier of motor fuel or diesel
				fuel.
(b)
1. To obtain an annual license, every person
				must file a Florida Fuel Tax Application (Form DR-156, incorporated by
				reference in Rule 12B-5.150, F.A.C.), with the
				required attachments, with the Department, as provided in the application, and
				enroll in the Department's e-Services Program.
2. To enroll in the e-Services Program to
				submit returns electronically to the Department, the carrier must:
a. Complete enrollment on the Department's
				website at
www.floridarevenue.com
,
				or
b. Complete Form DR-600,
				Enrollment and Authorization for e-Services Program (incorporated by reference
				in Rule 12-24.011, F.A.C.), as provided
				in Rule 12-24.004, F.A.C., and return it
				to the Department, if the carrier is unable to use the Department's website to
				enroll.
3. Carriers who
				can establish that they are unable to comply with the electronic filing
				requirements must complete and submit Form DR-654, Request for Waiver From
				Electronic Filing (incorporated by reference in Rule
				12-24.011, F.A.C.), to establish
				in writing the basis for the requested waiver, as provided in Rule
				12-24.010, F.A.C.
4. Form DR-654 may be obtained from the
				Department by:
1) calling the Department at
				(850)488-6800, Monday through Friday (excluding holidays); or,
2) visiting any local Department of Revenue
				Service Center. Persons with hearing or speech impairments may call the Florida
				Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771
				(TTY).
(c) Each
				license is required to be renewed annually by filing Form DR-156R, Renewal
				Application for Florida Fuel/Pollutant License (incorporated by reference in
				Rule 12B-5.150, F.A.C.), and the
				required attachments with the Department, as provided in the renewal
				application.