“Get it right the first time, that’s the main thing” – Billy Joel Quite frequently individuals convey property post closing from their individual names to a corporation or limited liability company of which they are the beneficial owners. Another common practice is for spouses to transfer property between themselves. Typically, when these paper transactions are recorded, no documentary stamps are collected. Unfortunately, the State of Florida has cracked down on this practice and has taken the position that a transfer of real property between spouses or from an individual to their limited liability company or corporation is subject to Florida’s documentary stamp tax under Section 201.02 (1) of the Florida Statues.