Technically, yes, but practically, no. Like many states, Florida imposes an estate tax only on those estates which are taxable under federal estate tax law and only to the extent that state estate taxes reduce federal taxes. In other words, if Florida did not impose this tax, the federal government would get that money, so the estate tax ends up costing the estate nothing extra. So if the estate is paying federal estate tax, it will pay a smaller tax to Florida as well; otherwise, no tax. Taxable estates can be very complex, and you should consult with an attorney and a tax consultant, but helpful articles on which estates are subject to federal estate tax are found at the following site:
http://www.irs.gov/publications/p950/index.html
