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 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
Information 850-488-6800
Toll free 800-352-3671
TDD 800-367-8331
http://dor.myflorida.com

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. This additional tax can be anywhere from 0.25 to 2.5 percent on top of the regular 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Florida repealed its intangible personal property tax effective January 1, 2007.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:

County Property Appraisers

Bay County
850-248-8401
http://baypa.net

Escambia County
850-434-2735
www.escpa.org

Okaloosa County
850-651-7240
http://okaloosapa.com

Santa Rosa County
850-983-1880
www.srcpa.org

Walton County
850-267-4500
http://qpublic.net/walton

County Tax Collectors

Bay County
850-248-8501
http://tc.co.bay.fl.us

Escambia County
850-438-6500
http://escambiataxcollector.com

Okaloosa County
www.okaloosatax.com

Santa Rosa County
850-983-1800
www.srctc.com

Walton County
850-892-8121
www.waltontaxcollector.com