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New Documentary Stamp Tax Form

January 21, 2003

The Florida Department of Revenue has redesigned the Documentary Stamp Tax Return for Nonregistered Taxpayers’ Unrecorded Documents (Form DR-228), which is used by taxpayers who average less than five taxable documentary stamp tax transactions per month. Those who average five or more transactions in a month must register with the department.

Documentary stamp taxes are levied at varying rates on a variety of documents including deeds, bonds, notes and written obligations to pay money, mortgages, liens, and other evidences of indebtedness. The new form is intended to make collection of the tax quicker while allowing for more accurate processing of returns.

The new DR-228 forms are available on-line (www.myflorida.com/dor/forms/order), as is a brochure on Florida ’s Documentary Stamp Tax (www.myflorida.com/dor/taxes/doc_stamp.html).