TAX & LICENSE / STATE TAX SYSTEM

Florida residents enjoy living in a state that imposes very few taxes. The majority of revenue is derived from sales/use tax and intangible and corporate income tax. Florida has no personal income tax.

Florida Residency
You are considered a Florida resident when your true, fixed, and permanent home and principal establishment is in Florida. Filing a declaration of domicile, qualifying for homestead exemption, or registering to vote in Florida can establish residency. Obtaining a Florida drivers license only indicates an intent to establish residency.

Sales/Use Tax
Florida’s sales tax rate is 6 percent. Each retail sale, admission charge, storage, use, or rental is taxable, along with some services. Some items are specifically exempt. Some counties impose an additional tax that can be called a local option tax, county tax, or local general sales tax. Unless specifically exempt, merchandise purchased out of state is subject to tax when brought into Florida within six months of the purchase date. This “use tax,” as it is commonly called, is also assessed at the rate of 6 percent. You will need to complete an “out-of-state purchase return” form when filing and paying use tax unless the tax owed is less than $1.00.

Intangible Personal Property Tax
Florida repealed its intangible personal property tax effective January 1, 2007.

Ad Valorem (Property) Tax
If you purchase a home in Florida, you will pay ad valorem or “property” tax based on the taxable value of the property. Ad valorem taxes are assessed by the county property appraiser and collected annually by the tax collector’s office. A $25,000 homestead exemption is available to homeowners who meet certain requirements. Certain exemptions are also available to blind persons and other physically-challenged residents. Contact the appropriate county property appraiser for details:

Tax Information Services
5050 West Tennessee Street
Tallahassee, FL 32304-2716
850-488-6800 or 800-352-3671
TDD 800-367-8331
http://dor.myflorida.com/dor

Department of Revenue Service Centers

Daytona Beach Center
149 South Ridgewood
Daytona Beach
386-258-4105

Maitland Service Center
850 Trafalgar
Maitland
407-660-5830

County Property Appraisers

Flagler County
386-313-4150
www.flaglerpa.com


County Tax Collectors

Flagler County
386-313-4160
www.flaglercounty.org