Who pays Florida documentary stamp tax. The documentary stamp tax are usually controlled by the contract, particularly, as far as it relates to transferring a property, the real estate contract for the sale and purchase the property. Customarily, the seller paying the documentary stamp tax. However, this can be changed by contract. Many times whenever a buyer is buying from a developer or a new home to be built in a new subdivision, the developer will put in the contract that the buyer’s responsible frame, the documentary stamp tax. If you obtain a note and borrow money and obtain a note and mortgage, well the lender will require you to pay for the documentary stamps on the promissory note. If you have any questions about who to pay, who pays documentary stamps, give me a call at (727) 847- 2288.