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A property sells for $350,000 in Florida. The documentary stamp tax on the deed is:

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Question & Answer

Review the question and all answer choices

A

$1,225

The figure $1,225 represents exactly half of the correct answer and would result from incorrectly applying a rate of $0.35 per $100 — which is actually the rate for documentary stamp taxes on promissory notes (mortgages), not on deeds, a common and costly mix-up on the Florida licensing exam.

B

$2,450

Correct Answer
C

$3,500

The figure $3,500 results from dividing $350,000 by 100 and stopping there — this is merely the number of taxable $100 units, not the final tax amount; the student who selects this answer has completed only the first step of a two-step calculation.

D

$700

The figure $700 would result from applying a rate of $0.20 per $100 or from dividing the correct answer by a factor of approximately 3.5 — this does not correspond to any actual Florida documentary stamp tax rate and likely results from a miscalculation or confusion with other transfer taxes.

Why is this correct?

Answer B ($2,450) is correct because the calculation follows the formula prescribed by Florida Statute §201.02: divide the sale price by 100 to get the number of taxable units ($350,000 ÷ 100 = 3,500), then multiply by the $0.70 rate per unit (3,500 × $0.70 = $2,450). This is the standard documentary stamp tax on deeds applicable in all Florida counties except Miami-Dade.

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