​​​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.



TC-119281_Pay The Rent LLC vs Florida Department of Revenue_Redacted9483274/22/2015 5:37:37 PMFiling #25716365 E-Filed 0410612015 11:47:05 AM PAY THE RENT LLL, Plaintiff, vs. FLORIDA DEPARTMENT OF REVENUE Defendant(s). I allege: 1. 2, 3. 4. 5. 6. 7. 8. 9. 10, IN THE 40https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TC-118096_Singh vs. IA Orlando Palazzo9481024/9/2014 8:07:42 PM10https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
Exemption; Trust9437473/8/2012 4:36:57 PMOPN 94-0014                                                May 10, 1994                                   Charles D. Rubin, Esquire           Tescher Chaves Hochman Rubin 44https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
Property Appraiser; Assessments; Mobile Home as Real Property; Ownership by Corporation; Criteria;9435993/8/2012 4:36:53 PMOPN 92-0011                                                 Feb 17, 1992                                   Honorable W.L. Pritchett, Jr., C.F.A.           Putnam County 104https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
Exemption; Government; Property Seized by U.S. Government; RTC, FSLIC, FDIC Property, Bankruptcy9435693/8/2012 4:36:53 PMOPN 91-0055                                                 Oct 11, 1991                                   MEMORANDUM                       TO:       All Tax Collectors 43https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
Boats9463838/25/2017 2:02:25 PMExecutive Director Leon M. Biegalski Child Support – Ann Coffin, Director  General Tax Administration – Maria Johnson, Director Property Tax Oversight – Dr. Maurice Gogarty 17https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
Charges for Use of Equipment Designated as Equipment Rentals9461063/8/2012 4:30:06 PMFeb 17, 1994                                               RE:  TAA 94A-014                Sales Tax; Environmental Consulting and Engineering                Services -Charges 79https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
Construction Contracts9456803/8/2012 4:30:21 PMStatus:   Revised - Ref. TAA 88A-300R, April 18, 1989                                                            Nov 30, 1988                                   Re:  TAA 88(A 6https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
Time of Sale9456613/8/2012 4:30:20 PMNote:     Ref. s. 212.05 and s. 212.06, F.S.                                                             Jun 27, 1988                                   Re:  TAA 88(A)-256 48https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
Transient Rental Accommodations -Airlines9449673/8/2012 4:29:25 PMSUMMARY                            QUESTION ONE: Does the Agreement that Taxpayer has entered                into with Hotel constitute a bona fide written lease 28https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf