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Bearing the burden of DST. The CTA ruled that the taxpayer is not liable to pay the DST on its short-term borrowings. While the rule provides that either party to the transaction shall pay the DST to the BIR, in transactions where one of the parties is a bank, the remittance of the DST shall be the responsibility of the bank. Actually,
Now, of course, that’s not entirely true – a lot of good information was conveyed and I did learn things I didn’t know before. However, it did leave me keenly aware that Florida’s documentary stamp tax and intangibles tax are confusing even to the experts who study them closely. I don’t really know why they’re so confused.
A note made or delivered in Florida and secured by a leasehold mortgage will be subject to documentary stamp taxes but is not subject to the non-recurring intangible tax.
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In Florida, the Department of Revenue charges "documentary stamp taxes" on real estate transactions. Documentary stamp taxes are calculated at a rate of 70 cents for each $100 of consideration. For this calculation, the purchase price is generally used as the amount of consideration, and the taxes are paid when the deed conveying the property.
Because Florida does not impose a state income tax on individuals, the imposition of documentary stamp and non-recurring intangible personal property taxes on Florida real estate loan transactions is one way that the State provides for additional revenue.
· Mayor Thomas Bernard has proposed the city institute tax work-off programs that would allow seniors and veterans to reduce their property tax bill by working for the city part time. If the programs are approved by the City Council on Tuesday, seniors could work to reduce their tax bills by up to $1,500, while veterans could work for up to $1,000 in tax credit.
Most scientific disciplines have long timelines of data, but many ecological disciplines don’t. We are forced to rely on second-hand. “Never play cards with a man called Doc. Never eat at a place.