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 RLL||946330||10/28/2015 2:27:49 PM||Child Support – Ann Coffin, Director General Tax Administration – Maria Johnson, Director Property Tax Oversight – Dr. Maurice Gogarty, Director Information Services – Damu ||8||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|TAA-103391_SUT TAA3 10A-001||945267||3/10/2010 3:59:19 PM||Is 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 ||22||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|TAA-37937_2ea1fd4a-4ee8-4f75-b8d9-a4d0803d2a86||947007||3/8/2012 4:40:42 PM||Mar 30, 1994 Re: Technical Assistance Advisement No. 94(B)4-002 Documentary Stamp Tax; Transfer of Partnership Interest and ||3||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|TAA-37907_620dd309-83f8-492d-99c4-0c9f6b8c1e61||946974||3/8/2012 4:40:41 PM||Feb 17, 1993 Re: Technical Assistance Advisement No. 93(B)4-002 Documentary Stamp Tax; Mobile Home Parks XXX ||5||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|TAA-37781_1db39fb0-13a8-4b93-86e5-ac0c6a2522c7||946857||3/8/2012 4:40:38 PM||Nov 17, 1987 Re: Technical Assistance Advisement 87(B)4-012 Documentary Stamp Tax; Mortgage - Modification of Guaranty ||2||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|TAA-37730_66cd5524-3cf5-4557-95b5-c41e30d643e1||946814||3/8/2012 4:40:37 PM||Jul 26, 1985 Re: Technical Assistance Advisement 85(B)4-005 Leases of Personal Property Dear ||3||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|OTH-77301_b80cc91a-2723-49de-a094-36c7097c8d9f||943618||3/8/2012 4:36:54 PM||OPN 92-0030 Apr 10, 1992 MEMORANDUM TO: Jerry Wood, Tax Specialist ||16||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|OTH-77231_6c679400-8993-4580-96de-fca94dc4e125||943548||3/8/2012 4:36:52 PM||OPN 91-0034 May 24, 1991 John T. Sefton, Esq Foley & Lardner Post Office Box 240 ||18||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|OTH-77373_bfd6df70-e04a-4e41-9431-1cf3bee7eaed||943690||3/8/2012 4:36:55 PM||Status: Chapter 94-353 s. 54, L.O.F., limits tax collection proceedings during pending litigation Specifically, the taxpayer is contending that he is entitled ||14||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|DS-43970_5b46925e-136d-4db3-9c94-466c6ec73e56||943344||3/8/2012 4:39:27 PM||STATE OF FLORIDA DEPARTMENT OF REVENUE Jan 24, 1991 In re ||22||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|