Fla. Stat. 620.8202
Formation of partnership
(1)
Except as otherwise provided in subsection (2), the association of two or more persons to carry on as co-owners a business for profit forms a partnership, whether or not the persons intend to form a partnership.(2)
An association formed under a statute, other than this act, a predecessor statute, or a comparable law of another jurisdiction is not a partnership under this act.(3)
In determining whether a partnership is formed, the following rules apply:Joint tenancy, tenancy in common, tenancy by the entireties, joint property, common property, or part ownership does not, by itself, establish a partnership, even if the co-owners share profits made by the use of the property.The sharing of gross returns does not, by itself, establish a partnership, even if the persons sharing them have a joint or common right or interest in property from which the returns are derived.A person who receives a share of the profits of a business is presumed to be a partner in the business, unless the profits were received in payment:Of a debt by installments or otherwise;
For services as an independent contractor or of wages or other compensation to an employee;
Of rent;
Of an annuity or other retirement benefit to a beneficiary, representative, or designee of a deceased or retired partner;
Of interest or other charge on a loan, even if the amount of payment varies with the profits of the business, including a direct or indirect present or future ownership of the collateral, or rights to income, proceeds, or increase in value derived from the collateral; or
For the sale of the goodwill of a business or other property by installments or otherwise.
(a)
Joint tenancy, tenancy in common, tenancy by the entireties, joint property, common property, or part ownership does not, by itself, establish a partnership, even if the co-owners share profits made by the use of the property.(b)
The sharing of gross returns does not, by itself, establish a partnership, even if the persons sharing them have a joint or common right or interest in property from which the returns are derived.(c)
A person who receives a share of the profits of a business is presumed to be a partner in the business, unless the profits were received in payment:Of a debt by installments or otherwise;For services as an independent contractor or of wages or other compensation to an employee;Of rent;Of an annuity or other retirement benefit to a beneficiary, representative, or designee of a deceased or retired partner;Of interest or other charge on a loan, even if the amount of payment varies with the profits of the business, including a direct or indirect present or future ownership of the collateral, or rights to income, proceeds, or increase in value derived from the collateral; orFor the sale of the goodwill of a business or other property by installments or otherwise.
Source:
Section 620.8202 — Formation of partnership, https://www.flsenate.gov/Laws/Statutes/2024/0620.8202 (accessed Aug. 7, 2025).