​​​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.



OTH-77364_ba2ff565-c8a8-4f82-9abc-f482ed6c2c5a9436813/8/2012 4:36:55 PMOPN 93-0009                                                Feb 25, 1993                                   Richard Ward, Chief Deputy           Office of Palm Beach County Tax 2https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-77345_041e110e-3eef-4a77-8b9b-e7109e16b60a9436623/8/2012 4:36:55 PMOPN 92-0074                                                 Oct 26, 1992                                   Honorable Murray Bronson           Osceola County Tax Collector 6https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-77299_bbc1cf92-6bbd-4003-b314-5c8fe6e40b939436163/8/2012 4:36:54 PMOPN 92-0028                                                Apr 07, 1992                                   Mr. Gary F. Boehmer, C.F.E.           Chief of Tangible Personal 4https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-468_ALL EMW 10-101-oil-spill-recovery9434456/8/2010 3:21:28 PM6https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
DS-100311_70daa2be-f49e-41ca-a357-ed15e1db5cca964973/8/2012 4:28:51 PMJul 12, 1979                       C.P.I. Of Florida, Inc.                Petitioner,                                 v.                                   CASE NO DOR-79-1 19https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-122524_TAA 19A-004 Redacted Summary9464437/2/2019 5:23:40 PMQUESTION: As a registered sales tax dealer, Taxpayer is asking whether it can extend its resale certificate to purchase hand soaps, toilet paper, paper towels, trash can liners 3https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-120080_15A-006 Redacted _ Summary RLL9463227/30/2015 2:09:31 PM Child Support – Ann Coffin, Director  General Tax Administration – Maria Johnson, Director Property Tax Oversight – Susan Harlan, Interim Director  Information Services – Damu 3https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-103368_SUT TAA2 09A-05394524511/6/2009 8:25:00 PMSales and Use Tax – Indoor Plant Maintenance Services This response is in reply to your two letters to the Department dated May 26, 2009, and September 2, 2009, requesting the 2https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-38221_DOC TAA 09B4-0039472725/15/2009 2:31:36 PMHusband and wife jointly own a condominium which they wish to convey to their joint trust The condo is encumbered by a mortgage Under s. 201.02, F.S., if a mortgage encumbers real 2https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
DS-100327_888bcd98-b035-4a58-bf83-e141fb8c99b1965113/8/2012 4:28:52 PMStatus:   Obsolete - Law Amended 7/1/86, Lease or License to use                     TPP is a "sale"; see Rule 12A-1.071(42), F.A.C. For a set fee, the Petitioner 24https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf