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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.


 

 

BRIXMORE VENETIAN ISLE, LLC, vs. MARTY KIAR, as the Property Appraiser of Broward County, Florida; et al CACE-24-017124pdf1/6/2025 5:00:00 AM
CENTRO NP COCONUT CREEK OWNER VS MARTY KIAR, as the Property Appraiser of Broward County, Florida; et al CACE-24-017108pdf1/6/2025 5:00:00 AM
DK LAS OLAS LLC VS MARTY KIAR, as the Property Appraiser of Broward County, Florida; et al CACE-24-017272pdf1/6/2025 5:00:00 AM
GV IP 110 TOWER OWNER LLC vs MARTY KIAR, as the Property Appraiser of Broward County, Florida; et al CACE-24-017265pdf1/6/2025 5:00:00 AM
RAR2 250 NW 130th AVENUE FL LLC VS MARTY KIAR, as the Property Appraiser of Broward County, Florida; et al CACE-24-017210pdf1/6/2025 5:00:00 AM
WPIP PLANTATION PROPERTY LLC VS MARTY KIAR, as the Property Appraiser of Broward County, Florida; et al CACE-24-017262pdf1/6/2025 5:00:00 AM
2025 Governmental Leasehold Intangible Tax Valuation Factor Tablepdf1/2/2025 5:00:00 AM25C02-01
HPT IHG-2 PROPERTIES TRUST VS MARTY KJAR, as the Property Appraiser of Broward County, Florida; et al CACE-24-017057pdf12/30/2024 5:00:00 AM
DILLARD'S, INC. VS MARTY KIAR, as Property Appraiser; et al CACE-24-018004pdf12/27/2024 5:00:00 AM
PGT INNOVATIONS, LLC and ALL GLASS PRODUCTION LLC VS MARTY KIAR, as Broward County Property Appraiser; et al CACE-24-018147pdf12/27/2024 5:00:00 AM
Bay County Extends Local Government Infrastructure Surtax Expiration Datepdf12/16/2024 5:00:00 AM24A01-21
Escambia County Extends School Capital Outlay Surtax Expiration Datepdf12/16/2024 5:00:00 AM24A01-22
Hernando County Extends School Capital Outlay Surtax Expiration Datepdf12/16/2024 5:00:00 AM24A01-23
Holmes County Extends Indigent Care Surtax Expiration Datepdf12/16/2024 5:00:00 AM24A01-24
Jackson County Extends School Capital Outlay Surtax Expiration Datepdf12/16/2024 5:00:00 AM24A01-25
Monroe County Extends School Capital Outlay Surtax Expiration Datepdf12/16/2024 5:00:00 AM24A01-26
Orange County Extends School Capital Outlay Surtax Expiration Datepdf12/16/2024 5:00:00 AM24A01-27
St. Johns County Extends School Capital Outlay Surtax Expiration Datepdf12/16/2024 5:00:00 AM24A01-28
St. Lucie County Extends School Capital Outlay Surtax Expiration Datepdf12/16/2024 5:00:00 AM24A01-29
Palladiumpdf12/3/2024 5:00:00 AM24A-014
Aircraftpdf12/2/2024 5:00:00 AM24A-017
Freedom Summer Sales Tax Holidaypdf11/26/2024 5:00:00 AM24A-015
Discretionary Sales Surtaxpdf11/26/2024 5:00:00 AM24A-016
Determination of Incomepdf11/26/2024 5:00:00 AM24C1-003
Seminole County Local Government Infrastructure Surtax Rate Continues at 1%pdf11/25/2024 5:00:00 AM24A01-17
Marion County Surtax Rate Updatepdf11/25/2024 5:00:00 AM24A01-18
Martin County Adds 0.5% Local Government Infrastructure Surtaxpdf11/25/2024 5:00:00 AM24A01-19
Hamilton County Adds 1% Emergency Fire Rescue Services and Facilities Surtaxpdf11/25/2024 5:00:00 AM24A01-20
Fuel Tax Rates Adjusted Beginning January 1, 2025pdf11/20/2024 5:00:00 AM24B05-05
Temporary Suspension of Hillsborough County Discretionary Sales Surtaxespdf11/19/2024 5:00:00 AM24A01-15
PTO BUL 24-20 Constitutional Amendment 5, Annual Inflation Adjustment to Homestead Exemption Valuepdf11/14/2024 5:00:00 AM
Floating Rate of Interest is 12% for the Period January 1, 2025, Through June 30, 2025pdf11/6/2024 5:00:00 AM24ADM-04
Florida Corporate Income Tax: Adoption of the 2024 Internal Revenue Codepdf11/6/2024 5:00:00 AM24C01-02
Taxability of Interior and Exterior Holiday Decorationspdf10/25/2024 4:00:00 AM24A01-14
Rentals, Leases, and Licenses to Use Property: Sales Tax Implications for Barbershops, Beauty Salons, and Nail Salonspdf10/25/2024 4:00:00 AM24A01-16
Sales and Reporting of Dyed Diesel Fuel During Penalty Relief Periodpdf10/17/2024 4:00:00 AM24B05-04
Firefighters’ and Police Officers’ Pension Trust Funds Excise Taxes on Insurance Premiums Chapters 175 and 185, Florida Statutes Updated Electronic Address/Jurisdiction Database for Determination of Insurance Premium Tax Situspdf10/7/2024 4:00:00 AM24B8-02
Sales and Reporting of Dyed Diesel Fuel During Penalty Relief Periodpdf10/4/2024 4:00:00 AM24B05-03
Medicalpdf10/2/2024 4:00:00 AM24A-013
Child Care Tax Credits Programpdf9/24/2024 4:00:00 AM24ADM-03