{"id":194,"date":"2012-06-29T21:31:26","date_gmt":"2012-06-29T21:31:26","guid":{"rendered":"http:\/\/www.websitefix.net\/clients\/Generic\/?page_id=194"},"modified":"2020-01-27T19:27:17","modified_gmt":"2020-01-27T19:27:17","slug":"state-tax-system","status":"publish","type":"page","link":"https:\/\/www.sunraydirect.com\/Jacksonville3\/WatsonTVlah\/?page_id=194","title":{"rendered":"State Tax System"},"content":{"rendered":"<p><strong>TAX &amp; LICENSE \/ STATE TAX SYSTEM<\/strong><strong><\/p>\n<p><\/strong><strong>Florida Tax Structure<\/strong><strong><br \/>\n<\/strong>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:<\/p>\n<p><strong>Tax Information Services<\/strong><strong><br \/>\n<\/strong>Department of Revenue (DOR)<br \/>\n1379 Blountstown Highway<br \/>\nTallahassee, FL 32304-2716<br \/>\n850-488-6800 or 800-352-3671<br \/>\nTDD 800-367-8331<br \/>\n<a href=\"https:\/\/floridarevenue.com\/\">https:\/\/floridarevenue.com\/<\/a><\/p>\n<p><strong>New Resident Tax Information<\/strong><strong><br \/>\n<\/strong><a href=\"http:\/\/www.stateofflorida.com\/taxes.aspx\">http:\/\/www.stateofflorida.com\/taxes.aspx<\/a><\/p>\n<p><strong>DOR Regional Service Centers<\/strong><strong><br \/>\n<\/strong><br \/>\n<strong>Alachua Service Center<\/strong><br \/>\n14107 NW U.S. Highway 441<br \/>\nAlachua 386-418-4444<\/p>\n<p><strong>Jacksonville Service Center<\/strong><br \/>\n921 N. Davis Street<br \/>\nJacksonville 904-359-6070<br \/>\n<strong><br \/>\n<\/strong><strong>Lake City Service Center<\/strong><br \/>\n1401 West U.S. Highway 90<br \/>\nLake City 386-758-0420<br \/>\n<strong><br \/>\n<\/strong><strong>Leesburg Service Center<\/strong><br \/>\n1415 South 14th Street<br \/>\nLeesburg 352-315-4470<br \/>\n<strong><\/p>\n<p><\/strong><strong>Florida Residency<\/strong><strong><br \/>\n<\/strong>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.<\/p>\n<p><strong><br \/>\n<\/strong><strong>Sales\/Use Tax<\/strong><strong><br \/>\n<\/strong>Florida&#8217;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.<\/p>\n<p>Unless specifically exempt, merchandise purchased out of state is subject to tax when brought into Florida within 6 months of the purchase date. This &#8220;use tax,&#8221; as it is commonly called, is also assessed at the rate of 6 percent. Complete an &#8220;out-of-state purchase return&#8221; form when filing and paying use tax unless the tax owed is less than $1.00.<\/p>\n<p><strong>Intangible Personal Property Tax<\/strong><strong><br \/>\n<\/strong>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.<\/p>\n<p>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.<br \/>\n<strong><\/p>\n<p><\/strong><strong>Ad Valorem (Property) Tax<\/strong><strong><br \/>\n<\/strong>If you purchase a home in Florida, you will pay ad valorem or &#8220;property&#8221; 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&#8217;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.<\/p>\n<p><strong>County Property Appraisers<\/strong><strong><\/p>\n<p><\/strong><strong>Alachua County<\/strong><strong><br \/>\n<\/strong>352-374-5230<br \/>\n<a href=\"http:\/\/www.acpafl.org\">www.acpafl.org<\/a><\/p>\n<p><strong>Bradford County<\/strong><strong><br \/>\n<\/strong>904-966-6216<br \/>\n<a href=\"http:\/\/www.bradfordappraiser.com\">www.bradfordappraiser.com<\/a><\/p>\n<p><strong>Clay County<\/strong><strong><br \/>\n<\/strong>904-284-6305<br \/>\n352-473-3711<br \/>\n<a href=\"https:\/\/ccpao.com\/\">https:\/\/ccpao.com\/<\/a><\/p>\n<p><strong>Duval County<\/strong><strong><br \/>\n<\/strong>904-630-2014<br \/>\n<a href=\"http:\/\/www.coj.net\">www.coj.net<\/a><\/p>\n<p><strong>Flagler County<\/strong><strong><br \/>\n<\/strong>386-437 7450<br \/>\n<a href=\"http:\/\/flaglerpa.com\">http:\/\/flaglerpa.com<\/a><\/p>\n<p><strong>Nassau<\/strong><strong><br \/>\n<\/strong>904-491-7300<br \/>\n<a href=\"http:\/\/www.nassauflpa.com\">www.nassauflpa.com<\/a><\/p>\n<p><strong>Putnam<\/strong><strong><br \/>\n<\/strong>386-329-0286<br \/>\n<a href=\"http:\/\/www.putnam-fl.com\">www.putnam-fl.com<\/a><\/p>\n<p><strong>St. Johns<\/strong><strong><br \/>\n<\/strong>904827-5500<br \/>\n<a href=\"http:\/\/www.sjcpa.us\">www.sjcpa.us<\/a><\/p>\n<p><strong>County Tax Collectors<\/strong><strong><br \/>\n<\/strong><strong><br \/>\n<\/strong><strong>Alachua County<\/strong><strong><br \/>\n<\/strong>352-374-5236<br \/>\n<a href=\"https:\/\/www.alachuacollector.com\/\">https:\/\/www.alachuacollector.com\/<\/a><\/p>\n<p><strong>Bradford County<\/strong><strong><br \/>\n<\/strong>904-966-6246<br \/>\n<a href=\"https:\/\/floridataxcollectors.com\/\">https:\/\/floridataxcollectors.com\/<\/a><\/p>\n<p><strong>Clay County<\/strong><strong><br \/>\n<\/strong>904-284-6328<br \/>\n<a href=\"http:\/\/www.claycountytax.com\">www.claycountytax.com<\/a><\/p>\n<p><strong>Duval County<\/strong><strong><br \/>\n<\/strong>904-630-1916<br \/>\n<a href=\"http:\/\/www.coj.net\">www.coj.net<\/a><\/p>\n<p><strong>Flagler County<\/strong><strong><br \/>\n<\/strong>386-437 7422<br \/>\n<a href=\"http:\/\/www.flaglercounty.org\">www.flaglercounty.org<\/a><\/p>\n<p><strong>Nassau<\/strong><strong><br \/>\n<\/strong>904-491-7400<br \/>\n<a href=\"https:\/\/www.nassautaxes.com\/\">https:\/\/www.nassautaxes.com\/<\/a><br \/>\n<strong><br \/>\n<\/strong><strong>Putnam<\/strong><strong><br \/>\n<\/strong>386-329-0274<br \/>\n<a href=\"http:\/\/www.putnamcountytaxcollector.com\">http:\/\/www.putnamcountytaxcollector.com<\/a><\/p>\n<p><strong>St. Johns<\/strong><strong><br \/>\n<\/strong>904-823-2250<br \/>\n<a href=\"http:\/\/www.co.st-johns.fl.us\">www.co.st-johns.fl.us<\/a><\/p>\n<p><strong>GEORGIA TAX STRUCTURE<\/strong><strong><\/p>\n<p><\/strong><strong>Personal Income Tax<\/strong><strong><br \/>\n<\/strong>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:<\/p>\n<p><strong>Georgia Department of Revenue<\/strong><strong><br \/>\n<\/strong>Income Tax Division<br \/>\n1800 Century Center Boulevard NE<br \/>\nAtlanta 404-417-2400<br \/>\n<a href=\"http:\/\/dor.georgia.gov\">http:\/\/dor.georgia.gov<\/a><\/p>\n<p><strong>Frequently Requested Numbers<\/strong><strong><br \/>\n<\/strong>Individual Returns 404-417-2300<br \/>\nRefund Status 800-338-2389<br \/>\nRefund Inquiry 404-417-4470<\/p>\n<p><strong><\/p>\n<p><\/strong><strong>Property Taxes<\/strong><strong><br \/>\n<\/strong>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:<\/p>\n<p><strong>DOR Property Tax Division<\/strong><br \/>\n4245 International Parkway<br \/>\nHapeville 404-968-0707<br \/>\n<a href=\"http:\/\/dor.georgia.gov\">http:\/\/dor.georgia.gov<\/a><\/p>\n<p><strong>State Property Tax Contacts<\/strong><strong><br \/>\n<\/strong>Public Utilities 404-968-0750<br \/>\nIntangible Recording 404-968-0708<br \/>\nReal Estate Transfer Tax 404-968-0708<br \/>\nMotor Vehicle Valuation 404-968-0750<\/p>\n<p><strong>County Property Tax Contacts<\/strong><strong><br \/>\n<\/strong><strong><br \/>\n<\/strong><strong>Camden Tax Commissioner<\/strong><br \/>\nWoodbine, GA 912-576-3248<br \/>\n<a href=\"http:\/\/www.co.camden.ga.us\/79\/Tax-Commissioner\">http:\/\/www.co.camden.ga.us\/79\/Tax-Commissioner<\/a><\/p>\n<p><strong>Camden Chief Appraiser<\/strong><br \/>\nWoodbine, GA 912-576-3241<br \/>\n<a href=\"http:\/\/www.co.camden.ga.us\/directory.aspx?EID=113\">http:\/\/www.co.camden.ga.us\/directory.aspx?EID=113<\/a><\/p>\n<p><strong>Charlton Tax Commissioner<\/strong><br \/>\nFolkston, GA 912-496-2058<br \/>\n<a href=\"https:\/\/charltoncountyga.us\/\">https:\/\/charltoncountyga.us\/<\/a><\/p>\n<p><strong>Charlton Chief Appraiser<\/strong><br \/>\nFolkston, GA 912-496-7437<br \/>\n<a href=\"https:\/\/charltoncountyga.us\/\">https:\/\/charltoncountyga.us\/<\/a><\/p>\n<p>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:<\/p>\n<p><strong>Georgia Department of Revenue<\/strong><strong><br \/>\n<\/strong>1800 Century Center Boulevard NE<br \/>\nAtlanta 404-417-4900<br \/>\n<a href=\"http:\/\/dor.georgia.gov\">http:\/\/dor.georgia.gov<\/a><\/p>\n<p><strong>Frequently Requested Numbers<\/strong><strong><br \/>\n<\/strong>Customer Services 877-602-8477<br \/>\nIncome Taxes Individual Returns 404-417-2300<br \/>\nRefund Status 800-338-2389<br \/>\nRefund Inquiry 404-417-4470<br \/>\nAlcohol Taxes 404-417-4870<br \/>\nMotor Fuel Tax 404-417-6712<br \/>\nTobacco Taxes 404-417-4870<br \/>\nCigarette Tax Stamps 404-417-4872<\/p>\n<p><strong>DOR Regional Office<\/strong><strong><br \/>\n<\/strong>1214 N. Peterson Avenue<br \/>\nDouglas 912-389-4094<br \/>\n<a href=\"http:\/\/dor.georgia.gov\">http:\/\/dor.georgia.gov<\/a><\/p>\n<p><strong>Federal Income Tax<\/strong><strong><br \/>\n<\/strong><strong><br \/>\n<\/strong><strong>Internal Revenue Service <\/strong><strong><br \/>\n<\/strong>Information 800-829-1040<br \/>\nForms Line 800-829-3676<br \/>\nTele-tax 800-829-4477<br \/>\n<a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/florida\">https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/florida<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>TAX &amp; 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: [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/www.sunraydirect.com\/Jacksonville3\/WatsonTVlah\/index.php?rest_route=\/wp\/v2\/pages\/194"}],"collection":[{"href":"https:\/\/www.sunraydirect.com\/Jacksonville3\/WatsonTVlah\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.sunraydirect.com\/Jacksonville3\/WatsonTVlah\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/Jacksonville3\/WatsonTVlah\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/Jacksonville3\/WatsonTVlah\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=194"}],"version-history":[{"count":8,"href":"https:\/\/www.sunraydirect.com\/Jacksonville3\/WatsonTVlah\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions"}],"predecessor-version":[{"id":750,"href":"https:\/\/www.sunraydirect.com\/Jacksonville3\/WatsonTVlah\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions\/750"}],"wp:attachment":[{"href":"https:\/\/www.sunraydirect.com\/Jacksonville3\/WatsonTVlah\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}