​​​​​​​​Office of Technical Assistance

Office of Technical Assistance (OTA) is a subprocess within the Department's Executive Direction and Support Services. OTA makes determinations as to the taxability of transactions based on current state tax law and its relation to specific facts. These determinations result from an inquiry by a taxpayer, an authorized representative, or a Revenue employee​.

The highly skilled tax specialists in OTA, commonly referred to as tax conferees, include certified public accountants and members of the Florida Bar. OTA employees are utilized as state tax experts by both internal and external customers.

Please note that OTA does not handle any matters relating to child support, property tax, or offer computer technical support.​​


Technical Assistance

Written Determinations: Written responses are issued to customers who request technical advice on the tax consequences of a specific transaction or activity. The responses are either binding or non-binding, depending on the nature of the request and the sufficiency of disclosed facts.

A request for a binding Technical Assistance Advisement must conform to the requirements set out in Rule 12-​11.003, F.A.C.

A request for a non-binding Letter of Technical Advice is not required to meet these requirements but is required to be submitted in writing.

Either type of request may be sent via U.S. mail, fax, or email (preferred). For more information, contact TADR at the contact information below.

Contact Information

Email:  DOROTA@floridarevenue.com

Florida Department of Revenue
Office of Technical Assistance
P.O. Box 7443
Tallahassee, Florida 32314-7443

Telephone: (850)617-8346
Fax: (850)921-2983

For protests, please go to https://floridarevenue.com/taxes/compliance/Pages/idr.aspx