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​​​Welcome to the Florida Department of Revenue Tax Law Library (TLL). The TLL is made available by the Department as part of its mission to assist taxpayers in complying with tax and child support laws. The TLL contains a variety of tax-related legal documents, including technical assistance advisements, as well as links to related resources such as statutes, rules, Tax Information Publications, and other legal references. ​​​​​​

The updated search function allows you to enter a search term and reveal a list of documents available through the TLL. Additional assistance on how to use the TLL is available by accessing the Tax Law Library Guide. Taxpayers are also encouraged to visit the Department’ Frequently Asked Questions webpage for information concerning popular tax topics.

​Disclaimer: The information available through the TLL originates from various sources and is intended for general information purposes only. The Department is unable to represent your legal interests, and the TLL is not intended to replace the services of a competent tax professional to address issues specific to your situation.


 

 

TAA-120175_15A-011 redacted _ summay RLL94633010/28/2015 2:27:49 PMChild Support – Ann Coffin, Director  General Tax Administration – Maria Johnson, Director Property Tax Oversight – Dr. Maurice Gogarty, Director  Information Services – Damu 8https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-103391_SUT TAA3 10A-0019452673/10/2010 3:59:19 PMIs the Agreement a taxable lease of tangible personal property, or a nontaxable service transaction Under the facts provided, the hourly rate charged under the Agreement is subject 22https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-37937_2ea1fd4a-4ee8-4f75-b8d9-a4d0803d2a869470073/8/2012 4:40:42 PMMar 30, 1994                                   Re:  Technical Assistance Advisement No. 94(B)4-002                Documentary Stamp Tax; Transfer of Partnership Interest and 3https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-37907_620dd309-83f8-492d-99c4-0c9f6b8c1e619469743/8/2012 4:40:41 PMFeb 17, 1993                                   Re:  Technical Assistance Advisement No. 93(B)4-002                Documentary Stamp Tax; Mobile Home Parks                XXX 5https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-37781_1db39fb0-13a8-4b93-86e5-ac0c6a2522c79468573/8/2012 4:40:38 PMNov 17, 1987                                   Re:  Technical Assistance Advisement 87(B)4-012                Documentary Stamp Tax; Mortgage - Modification of Guaranty 2https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-37730_66cd5524-3cf5-4557-95b5-c41e30d643e19468143/8/2012 4:40:37 PMJul 26, 1985                                   Re:  Technical Assistance Advisement 85(B)4-005                Leases of Personal Property                       Dear 3https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-77301_b80cc91a-2723-49de-a094-36c7097c8d9f9436183/8/2012 4:36:54 PMOPN 92-0030                                                Apr 10, 1992                                   MEMORANDUM                       TO:       Jerry Wood, Tax Specialist 16https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-77231_6c679400-8993-4580-96de-fca94dc4e1259435483/8/2012 4:36:52 PMOPN 91-0034                                                May 24, 1991                                   John T. Sefton, Esq Foley & Lardner           Post Office Box 240 18https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-77373_bfd6df70-e04a-4e41-9431-1cf3bee7eaed9436903/8/2012 4:36:55 PMStatus:   Chapter 94-353 s. 54, L.O.F., limits tax collection                     proceedings during pending litigation Specifically, the taxpayer is contending that he is entitled 14https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
DS-43970_5b46925e-136d-4db3-9c94-466c6ec73e569433443/8/2012 4:39:27 PMSTATE OF FLORIDA                                DEPARTMENT OF REVENUE                                                Jan 24, 1991                       In re 22https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf