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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.


 

 

New eFile and Pay System for Reemployment Tax: What Florida Needs To Knowpdf9/10/2026 4:00:00 AM2673B-01
Medical Productpdf8/7/2026 4:00:00 AM26A-011
Highlands County Tourist Development Tax Reporting Changepdf7/31/2026 4:00:00 AM26A01-12
Sales and Use Tax Exemption for Home-Hardening Products Installed on Eligible Residential Propertypdf7/16/2026 4:00:00 AM26A01-09
Sales and Use Tax Exemption by Refund for Tangible Personal Property Incorporated into Public Works Owned by State Universities or Florida College System Institutionspdf7/16/2026 4:00:00 AM26A01-10
Deedspdf7/8/2026 4:00:00 AM26B4-002
Admissions to Certain Tennis Tournaments Exempt from Sales and Use Tax Beginning July 1, 2026, Through June 30, 2029pdf7/7/2026 4:00:00 AM26A01-04
Sales and Use Tax Exemption for Portable Gas Cans Expanded Effective July 1, 2026pdf7/7/2026 4:00:00 AM26A01-05
Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit Legislative Changepdf7/7/2026 4:00:00 AM26A01-07
Child Care Tax Credits Programpdf7/7/2026 4:00:00 AM26ADM-04
Documentary Stamp Tax 2026 Legislative Changepdf7/7/2026 4:00:00 AM26B04-01
Florida Corporate Income Tax Adoption of 2026 Internal Revenue Codepdf7/7/2026 4:00:00 AM26C01-01
2026 Hunting, Fishing, and Camping Sales Tax Holiday September 1, 2026 Through December 31, 2026pdf7/1/2026 4:00:00 AM26A01-06
Annual Back-to-School Sales Tax Holiday July 20, 2026, Through August 20, 2026pdf7/1/2026 4:00:00 AM26A01-11
Strong Families Tax Credit Legislative Changes Credit Cap Will Increasepdf7/1/2026 4:00:00 AM26ADM-05
Sales and Use Tax Exemption for Certain Gold and Silver Coins Beginning July 1, 2026pdf6/22/2026 4:00:00 AM26A01-08
Indexed Tax on Asphalt Increases to $1.19 per Ton For the Period July 1, 2026, Through June 30, 2027pdf6/19/2026 4:00:00 AM26A01-02
Cash Transactions: Rounding to the Nearest Nickelpdf6/10/2026 4:00:00 AM26A01-03
Gross Receipts Tax Index Prices for the Period July 1, 2026, Through June 30, 2027pdf5/21/2026 4:00:00 AM26B06-01
Gas and Sulfur Production Tax Rates for 2026-2027pdf5/20/2026 4:00:00 AM26B07-02
Changes to Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Creditpdf5/15/2026 4:00:00 AM26ADM-03
Floating Rate of Interest Is 11% for the Period July 1, 2026, Through December 31, 2026pdf5/12/2026 4:00:00 AM
Medical Productpdf4/6/2026 4:00:00 AM26A-008
Medical Productpdf3/25/2026 4:00:00 AM26A-007B
Solid Mineral Tax Rates for 2026pdf3/17/2026 4:00:00 AM26B07-01
Local Option Ordinances Issued by Counties/Local Governmentspdf3/16/2026 4:00:00 AM26B05-01
Lease of Tangible Personal Propertypdf3/12/2026 4:00:00 AM26A-007A
Edible Flowerspdf3/4/2026 5:00:00 AM26A-004
Admissionspdf3/3/2026 5:00:00 AM26A19-004
Admissionspdf3/2/2026 5:00:00 AM26A-003
Registering for Natural Gas Fuel Taxes And Exemptionspdf2/26/2026 5:00:00 AM26B05-02
Motor Vehicle Sales Tax Rates by State (As of February 11, 2026)pdf2/11/2026 5:00:00 AM26A01-01
Commercial Rentalpdf2/10/2026 5:00:00 AM26A19-003
Request for Sourcingpdf2/5/2026 5:00:00 AM25C1-008MM
Understanding U.S. Postal Service Postmarkspdf1/28/2026 5:00:00 AM26ADM-01
Local Options Surtaxpdf1/27/2026 5:00:00 AM26A-001
2026 Governmental Leasehold Intangible Tax Valuation Factor Tablepdf1/9/2026 5:00:00 AM26C02-01
New eFile and Pay System Launched December 1, 2025: Update for Quarterly, Semiannual, And Annual Filerspdf12/23/2025 5:00:00 AM25A01-19
Cash Transactions – End of Penny Productionpdf12/19/2025 5:00:00 AM25A01-18
CG Davie North, LLC vs. Marty Kiar, as the Property Appraiser of Broward County, Florida; et al CACE-25-017973pdf12/3/2025 5:00:00 AM