DATE ISSUED: May 27, 2008
Beginning June 1, 2008:
The repeal of the requirement to complete and file Form DR-219 does not impact documentary stamp tax payment and filing requirements. Documentary stamp tax continues to be due on all documents that convey an interest in Florida real property (as provided in s. 201.02, Florida Statutes). The tax must be paid at the time of recording with the Clerks of Court or County Recorders if the document is recorded prior to the 20th day of the month following the month the document is delivered. The tax must be paid directly to the Department of Revenue by the 20th day of the month following the month the document is delivered if the document is not recorded before. Delinquent payment of tax will continue to be subject to penalty and interest charges.
The Clerks of Court and County Recorders will continue to collect the tax on recorded documents and will continue to annotate on recorded documents the amount of tax paid.
See attached Documentary Stamp Tax on Deeds and Other Documents that Transfer Interest in Florida Real Property Reference Sheet.
References: Section 201.022, Florida Statutes; Chapter 2008-24, Laws of Florida, Rule 12B-4, Florida Administrative Code.
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 website at www.myflorida.com/dor or call Taxpayer Services, 8:00 a.m. to 7:00 p.m., ET, Monday through Friday, excluding holidays, at 800-352-3671.
For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, MS 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.