Under what statute is the Florida documentary stamp tax imposed?

Documentary stamp tax can be broken down into three separate sections:

• Section 201.02(1)(a), Florida Statutes (F.S.), imposes documentary stamp tax on any document (for example, deeds) that transfers an interest in Florida real property.
• Section 201.08(1)(a), F.S., imposes documentary stamp tax on any written obligation to pay money (for example, promissory notes) signed by the borrower or delivered to the lender in the state of Florida.
• Section 201.0​8(1)(b), F.S., imposes documentary stamp tax on any document filed or recorded in Florida that evidences an obligation to pay money (for example, mortgages).

To learn more about Florida documentary stamp tax, visit the Department’s Florida D​ocumentary Stamp Tax webpage.​