Thursday, November 5, 2004
Crescent Miami Center, LLC v. Florida Department of Revenue
03-2063

Miami-Dade County


The documentary stamp tax is assessed on a deed conveying property to a purchaser. Crescent argues that the conveyance of property from another company that wholly owns Crescent should not be subject to the documentary stamp tax because Crescent was not a purchaser and no consideration was exchanged for the property.