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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.


 

 

10B8-00194796410/8/2010 11:22:48 AMQUESTION: Whether Taxpayer is eligible for the waiver of tax provided for in 624.509(8), Florida Statutes ANSWER: Yes – subject to verification through audit …[W]e do not build into 46https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-77269_f0fb12ef-3233-4731-9aef-0b7e76baa4a69435863/8/2012 4:36:53 PMOPN 91-0072                                                 Dec 09, 1991                                        Re:  Exemption; Homestead; Resident Alien 29https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-77265_f5dfab62-79c3-4cc4-80cc-01359f0839d99435823/8/2012 4:36:53 PMStatus:   Chapter 94-353 s. 22, L.O.F. modified section 196.011,                     F.S., retroactive to January 1, 1992 providing a                     limited exception to the 37https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-77216_3d1526b8-7e15-467a-b607-08f7927d02019435333/8/2012 4:36:52 PMOPN 91-0019                                                Mar 27, 1991                                        Re:  Taxes; Escrow Funds Held by Mortgagee 5https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-77195_223ca222-70e9-409a-a29a-81c6e0dae61a9435123/8/2012 4:36:51 PMOPN 90-0062                                                 Dec 14, 1990                                   Honorable Elizabeth "Liz" Alford           Jackson County Property 11https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-121825_13772 Redacted-Summary9464136/18/2018 8:46:43 PMQUESTION: WHETHER INTERCOMPANY SALES SHOULD BE INCLUDED IN THE SALES FACTOR FOR PURPOSES OF APPORTIONMENT ANSWER: GIVEN THE SPECIFIC CIRCUMSTANCES INVOLVED IN THIS CASE, THE 8https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-120814_16B4-002 REDACTED _ SUMMARY94635712/5/2016 3:45:00 PM Child Support – Ann Coffin, Director  General Tax Administration – Maria Johnson, Director Property Tax Oversight – Dr. Maurice Gogarty, Director  Information Services – Damu 26https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-118412_14B4-005 Redacted _ Summary RLL9462889/25/2014 6:17:33 PM Child Support Enforcement – Ann Coffin, Director  General Tax Administration – Maria Johnson, Director Property Tax Oversight – James McAdams, Director  Information Services 24https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-117871_13A-018 deleted _ summary94622912/19/2013 6:58:12 PM Child Support Enforcement – Ann Coffin, Director  General Tax Administration – Maria Johnson, Director Property Tax Oversight – James McAdams, Director  Information Services 7https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-104233_b78aec93-ebdc-46ab-81cd-92349cd834789461113/8/2012 4:30:07 PMMar 29, 1994                                               Re:  Technical Assistance Advisement 94A-022                Sales and Use Tax - Freight Charges 12https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf