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Florida Attorney General Reports

Decided April 18, 1986Published

1Opinion of the Court

Mr. Randy Miller Executive Director Department of Revenue The Carlton Building Tallahassee, Florida 32301

Dear Mr. Miller:

This in response to your request for an opinion on the following question:

IS A NONCANCELLABLE LEASE OF TANGIBLE PERSONAL PROPERTY SUBJECT TO THE DOCUMENTARY STAMP TAX OF SECTION 201.08, FLORIDA STATUTES, AS A WRITTEN UNCONDITIONAL OBLIGATION TO PAY MONEY?

Included with your opinion request were three examples of noncancellable leases referenced in your letter. These lease forms have been reviewed in light of the question you posed.

Section 201.08, F.S., imposes a documentary…

2Cases cited4 opinions

  1. Choctawhatchee Electric Cooperative, Inc. v. GreenSupreme Court of Florida · 1961
  2. State, Department of Revenue v. McCoy Motel, Inc.District Court of Appeal of Florida · 1974
  3. Hialeah, Inc. v. Department of RevenueDistrict Court of Appeal of Florida · 1980
  4. Nelson v. WatsonSupreme Court of Florida · 1933

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