Skip menu navigation
Home » Taxes » Tax Information Publications


TIP #00B04-05
DATE ISSUED: 07/03/00

Changes Affecting Documentary Stamp Tax -
Mergers and Conversions of Business Entities

Effective June 15, 2000, the title to all real estate and other property owned by:

  • each domestic corporation and other business entity merging under sections 607.1108 and 607.11101, F.S.;
  • each limited liability corporation and other business entity merging under sections 608.438 and 608.4383, F.S.;
  • each domestic limited partnership and other business entity merging under sections 620.201 and 620.204, F.S.; and
  • each partnership, general or limited, merging under sections 620.8905 and 620.8906, F.S., vests in the surviving entity without reversion or impairment. The surviving entity is required to record a certified copy of the articles of merger in any county in which the merging entity holds an interest in the real property. No documentary stamp tax is required, since the property is conveyed by operation of law.

Effective June 15, 2000, s. 620.8904(2), F.S., eliminates the requirement to record a deed when a conversion of a general or limited partnership takes place. No documentary stamp tax is required, since the property is conveyed by operation of law.





FOR MORE INFORMATION

This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.

For forms and other information, visit our site at www.myflorida.com/dor. Or call Taxpayer Services, Monday through Friday, 8:00 a.m., to 7:00 p.m., ET, at 800-352-3671 (for Florida residents only), or 850-488-6800

Hearing- or speech-impaired persons should call our TDD at 1-800-367-8331 or 850-922-1115.

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, 1379 Blountstown Highway, Tallahassee, FL 32304-2716.

To receive a fax copy of a form, call 850-922-3676 from your fax machine telephone.

References:
Chapter 201, F.S.
Chapter 2000-298, L.O.F.