TAX & LICENSE / STATE TAX SYSTEM

Florida Tax Structure
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 does not impose a personal income tax. For more information on taxes in Florida, call or write:

Tax Information Services
Department of Revenue (DOR)
1379 Blountstown Highway
Tallahassee, FL 32304-2716
850-488-6800 or 800-352-3671
TDD 800-367-8331
https://floridarevenue.com/

New Resident Tax Information
http://www.stateofflorida.com/taxes.aspx

DOR Regional Service Centers

Alachua Service Center
14107 NW U.S. Highway 441
Alachua 386-418-4444

Jacksonville Service Center
921 N. Davis Street
Jacksonville 904-359-6070

Lake City Service Center
1401 West U.S. Highway 90
Lake City 386-758-0420

Leesburg Service Center
1415 South 14th Street
Leesburg 352-315-4470

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 a discretionary sales surtax in addition to the 6 percent state tax. The county tax rates range from .5 to 1.5 percent and are levied on the first $5,000 of the purchase price.

Unless specifically exempt, merchandise purchased out of state is subject to tax when brought into Florida within 6 months of the purchase date. This “use tax,” as it is commonly called, is also assessed at the rate of 6 percent. 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
Every Florida resident who (on January 1) owns, manages, or controls intangible personal property must file a Florida Intangible Personal Property Tax Return for Individual and Joint Filers unless the tax due, before discount, is less than $60. Taxable assets are taxed at a rate of $1 per thousand dollars of value.

Unlike federal income tax, the intangible tax applies to the calendar year in which the assets were valued, and must be paid at that time. It is an annual tax based on the market value of the intangible property owned by a Florida resident or other person obligated to pay the tax. The return can be filed as early as January and is late if postmarked after June 30. Discounts apply for early payment; penalties and interest apply for late payments.

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. Call your county property appraiser for details.

County Property Appraisers

Alachua County
352-374-5230
www.acpafl.org

Bradford County
904-966-6216
www.bradfordappraiser.com

Clay County
904-284-6305
352-473-3711
https://ccpao.com/

Duval County
904-630-2014
www.coj.net

Flagler County
386-437 7450
http://flaglerpa.com

Nassau
904-491-7300
www.nassauflpa.com

Putnam
386-329-0286
www.putnam-fl.com

St. Johns
904827-5500
www.sjcpa.us

County Tax Collectors

Alachua County
352-374-5236
https://www.alachuacollector.com/

Bradford County
904-966-6246
https://floridataxcollectors.com/

Clay County
904-284-6328
www.claycountytax.com

Duval County
904-630-1916
www.coj.net

Flagler County
386-437 7422
www.flaglercounty.org

Nassau
904-491-7400
https://www.nassautaxes.com/

Putnam
386-329-0274
http://www.putnamcountytaxcollector.com

St. Johns
904-823-2250
www.co.st-johns.fl.us

GEORGIA TAX STRUCTURE

Personal Income Tax
Georgia imposes a personal income tax that is calculated using a variable, graduated tax table. The maximum tax rate is 6 percent. Consideration is given to your income level, filing status, standard deductions, and applicable exemptions and credits. For answers to specific questions or more information, contact:

Georgia Department of Revenue
Income Tax Division
1800 Century Center Boulevard NE
Atlanta 404-417-2400
http://dor.georgia.gov

Frequently Requested Numbers
Individual Returns 404-417-2300
Refund Status 800-338-2389
Refund Inquiry 404-417-4470

Property Taxes
Ad valorem (property tax) is the primary source of revenue for local counties, cities, and schools. Every Georgia county maintains a tax office that assesses and collects property taxes. The State Property Tax Division only oversees the local process to ensure uniform assessment. For answers to specific questions or more information, contact:

DOR Property Tax Division
4245 International Parkway
Hapeville 404-968-0707
http://dor.georgia.gov

State Property Tax Contacts
Public Utilities 404-968-0750
Intangible Recording 404-968-0708
Real Estate Transfer Tax 404-968-0708
Motor Vehicle Valuation 404-968-0750

County Property Tax Contacts

Camden Tax Commissioner
Woodbine, GA 912-576-3248
http://www.co.camden.ga.us/79/Tax-Commissioner

Camden Chief Appraiser
Woodbine, GA 912-576-3241
http://www.co.camden.ga.us/directory.aspx?EID=113

Charlton Tax Commissioner
Folkston, GA 912-496-2058
https://charltoncountyga.us/

Charlton Chief Appraiser
Folkston, GA 912-496-7437
https://charltoncountyga.us/

For more comprehensive information about the tax structure in Georgia, contact the Georgia Department of Revenue main office in Atlanta, the regional office in Douglas, or the specific numbers designated for tax divisions:

Georgia Department of Revenue
1800 Century Center Boulevard NE
Atlanta 404-417-4900
http://dor.georgia.gov

Frequently Requested Numbers
Customer Services 877-602-8477
Income Taxes Individual Returns 404-417-2300
Refund Status 800-338-2389
Refund Inquiry 404-417-4470
Alcohol Taxes 404-417-4870
Motor Fuel Tax 404-417-6712
Tobacco Taxes 404-417-4870
Cigarette Tax Stamps 404-417-4872

DOR Regional Office
1214 N. Peterson Avenue
Douglas 912-389-4094
http://dor.georgia.gov

Federal Income Tax

Internal Revenue Service
Information 800-829-1040
Forms Line 800-829-3676
Tele-tax 800-829-4477
https://www.irs.gov/businesses/small-businesses-self-employed/florida