# Fla. Stat. § 201.01: 201.01 Documents taxable, generally

> Florida · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.01

## Section

- **Citation:** Fla. Stat. § 201.01
- **Heading:** 201.01 Documents taxable, generally
- **Jurisdiction:** Florida
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Florida Code / Title XIV / Chapter 201 / Section 201.01

## Text

There shall be levied, collected, and paid the taxes specified in this chapter, for and in respect to the several documents, bonds, debentures or certificates of stock and indebtedness, and other documents, instruments, matters, writings, and things described in the following sections, or for or in respect of the vellum, parchment, paper, or any other medium whether tangible, electronic, or otherwise, upon which such document, instrument, matter, writing, or thing, or any of them, is written, printed, or created electronically or otherwise, by any person who makes, signs, executes, issues, sells, removes, consigns, assigns, records, or ships the same, or for whose benefit or use the same are made, signed, executed, issued, sold, removed, consigned, assigned, recorded, or shipped in the state. Unless exempt under s. 201.24 or under any state or federal law, if the United States, the state, or any political subdivision of the state is a party to a document taxable under this chapter, any tax specified in this chapter shall be paid by a nonexempt party to the document. The documentary stamp taxes shall be paid on all recordable instruments requiring documentary stamp tax according to law, prior to recordation. With respect to mortgages or trust deeds which do not incorporate the certificate of indebtedness, a notation shall be made on the note or certificate that the tax has been paid on the mortgage or trust deed.

History: s. 1, ch. 15787, 1931; CGL 1936 Supp. 1279(111); s. 1, ch. 61-278; s. 1, ch. 77-414; s. 6, ch. 87-102; s. 5, ch. 96-395; s. 2, ch. 2007-233.

## Nearby sections

- [Fla. Stat. § 201.01 201.01 Documents taxable, generally.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.01.md)
- [Fla. Stat. § 201.02 201.02 Tax on deeds and other instruments relating to real property or interests in real property.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.02.md)
- [Fla. Stat. § 201.07 201.07 Tax on bonds, debentures, and certificates of indebtedness.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.07.md)
- [Fla. Stat. § 201.08 201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.08.md)
- [Fla. Stat. § 201.09 201.09 Renewal of existing promissory notes and mortgages; exemption.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.09.md)
- [Fla. Stat. § 201.10 201.10 Certificates of deposit issued by banks exempt.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.10.md)
- [Fla. Stat. § 201.11 201.11 Administration of law by Department of Revenue.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.11.md)
- [Fla. Stat. § 201.12 201.12 Duties of clerks of the circuit court.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.12.md)
- [Fla. Stat. § 201.13 201.13 Department of Revenue to furnish stamps for tax for specified period.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.13.md)
- [Fla. Stat. § 201.14 201.14 Cancellation of stamps when used.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.14.md)
- [Fla. Stat. § 201.15 201.15 Distribution of taxes collected.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.15.md)
- [Fla. Stat. § 201.16 201.16 Other laws made applicable to chapter.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.16.md)
- [Fla. Stat. § 201.17 201.17 Penalties for failure to pay tax required.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.17.md)
- [Fla. Stat. § 201.18 201.18 Penalties for illegal use of stamps.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.18.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.01. Check the current official text before relying on it. Not legal advice.
