Church Promissory Note Without Revenue Stamp
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FAQ
The tax rate on a written obligation to pay money is $. 35 for each $100 (or portion thereof) of the obligation evidenced by the document. Tax is due on a document that contains a promise to pay a specific amount of money and is signed, executed, or delivered in Florida.
Documentary stamp tax is payable by any of the parties to a taxable transaction. If one party is exempt, the tax must be paid by the nonexempt party. United States government agencies; Florida government agencies; and Florida's counties, municipalities, and political subdivisions are exempt from documentary stamp tax.
Sellers are typically responsible for paying the Florida Documentary Stamp Tax on the deed, while buyers who are financing usually foot the stamp tax bill on the mortgage itself.
Documentary stamp tax is an excise tax imposed on certain documents executed, delivered, or recorded in Florida. The most common examples are: Documents that transfer an interest in Florida real property, such as deeds; and. Mortgages and written obligations to pay money, such as promissory notes.
Description. Documentary Stamp Tax is a tax on documents, instruments, loan agreements and papers evidencing the acceptance, assignment, sale or transfer of an obligation, right or property incident thereto. [return to index]