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)
5050 West Tennessee Street
Tallahassee, FL 32304-2716
Information 850-488-6800
www.myflorida.com/dor

DOR Service Centers

Coral Springs Service Center
3301 North University Drive
Coral Springs 954-346-3000

Fort Myers Service Center
2295 Victoria Avenue
Fort Myers 239-338-2400

Fort Pierce Service Center
Benton Building
337 North US Highway 1
Ft. Pierce 772-429-2900

Miami Service Center
8175 NW 12th Street
Miami 305-470-5001

Naples Service Center
3845 Beck Boulevard
Naples 239-348-7565

West Palm Beach Service Center
2468 Metrocentre Boulevard
West Palm Beach 561-640-2800

 

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Florida repealed its intangible personal property tax effective January 1, 2007.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:

Property Appraisers

Broward County
954-357-6830
www.bcpa.net

Charlotte County
941-743-1498
www.ccappraiser.com

Collier County
239-252-8141
www.collierappraiser.com

Glades County
863-946-6025
www.qpublic.net/glades

Hendry County
863-675-5270
www.hendryprop.com

Indian River County
772-567-8000
www.ircgov.com

Lee County
239-533-6100
www.leepa.org

Martin County
772-288-5608
www.pa.martin.fl.us

Miami-Dade County
305-375-4712
www.miamidade.gov/pa

Okeechobee County
863-763-4422
www.okeechobeepa.com

Palm Beach County
561-355-3230
www.pbcgov.com/papa

St. Lucie County
772-462-1000
www.paslc.org

 

Tax Collectors

Broward County
954-831-4000
https://www.broward.org/RecordsTaxesTreasury/Pages/Default.aspx

Charlotte County
941-743-1350
https://taxcollector.charlottecountyfl.gov

Collier County
239-252-8172
https://colliertaxcollector.com

Glades County
863-946-6035
www.mygladescountytaxcollector.com

Hendry County
863-675-5280
www.hendrycountytc.com

Indian River County
772-226-1338
www.IRCtax.com

Lee County
239-533-6000
www.leetc.com

Martin County
772-288-5600
https://martintaxcollector.com

Miami-Dade County
305-375-5448
www.miamidade.gov/taxcollector/home.asp

Okeechobee County
863-763-3421
www.okeechobeecountytaxcollector.com

Palm Beach County
561-355-2264
www.pbctax.com

St. Lucie County
772-462-1650
www.tcslc.com