​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​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.



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 Situspdf10/3/2023 4:00:00 AM23B8-01
Live Local Program Tax Creditpdf9/28/2023 4:00:00 AM23ADM-03
State Sales Tax Rate Imposed on Rentals, Leases, or Licenses to Use Real Property Reduced to 4.5%pdf9/25/2023 4:00:00 AM23A01-20
PTO BUL 23-11 Affordable Housing Property Exemption County and Municipal Ordinancepdf8/29/2023 4:00:00 AM
PTO BUL 23-09 Affordable Housing Property Exemption Nonprofit Land Leasepdf8/29/2023 4:00:00 AM
PTO BUL 23-10 Affordable Housing Property Exemption Newly Constructed Multifamily Projectpdf8/29/2023 4:00:00 AM
PTO BUL 23-08 Refund of Taxes for Residential Improvements Rendered Uninhabitable by a Catastrophic Eventpdf8/25/2023 4:00:00 AM
PTO BUL 23-06 Religious Exemption – Parsonages, Burial Grounds, and Tombspdf8/25/2023 4:00:00 AM
PTO BUL 23-07 Educational Property Exemptionpdf8/25/2023 4:00:00 AM
PTO BUL 23-03 Restrictions on County Special Assessments on Agricultural Landspdf8/25/2023 4:00:00 AM
PTO BUL 23-05 Changes to the Exemption for Certain Veterans, First Responders, and Surviving Spousespdf8/25/2023 4:00:00 AM
PTO BUL 23-04 Judicial Review After Value Adjustment Board (VAB)Decisionspdf8/25/2023 4:00:00 AM
Fuel Tax Rates Adjusted September 1, 2023, Through December 31, 2023pdf8/4/2023 4:00:00 AM23B05-02
2023 Sales Tax Holiday for Tools Commonly Used by Skilled Trade Workers – September 2, 2023 Through September 8, 2023pdf8/1/2023 4:00:00 AM23A01-07
Florida Corporate Income Tax Adoption of 2023 Internal Revenue Codepdf7/28/2023 4:00:00 AM23C01-04
Jackson County Increases Tourist Development Tax Rate From 4% To 5%pdf7/21/2023 4:00:00 AM23A01-19
Highlands County Increases Tourist Development Tax Rate From 4% To 5%pdf7/21/2023 4:00:00 AM23A01-18
PTO BUL 23-02 Offset of Reductions in Ad Valorem Tax Revenue from Refunds Due to Hurricane Ian or Hurricane Nicolepdf7/18/2023 4:00:00 AM
Florida Corporate Income/Franchise Tax Credit for Manufacturing of Human Breast Milk Derived Human Milk Fortifierspdf7/14/2023 4:00:00 AM23C01-03
Florida Corporate Income/Franchise Tax Internship Tax Credit Program Renamed Experiential Learning Tax Credit Program; Program Availability Expandedpdf7/7/2023 4:00:00 AM23C01-02
Exemption for Fencing Used in Agricultural Operations Expandedpdf7/5/2023 4:00:00 AM23A01-15
Exemption for Building Materials Used in Construction of Eligible Residential Units for Affordable Housingpdf7/5/2023 4:00:00 AM23A01-17
Sales Tax Exemption for Sales of Investigation Services by Small Private Investigative Agenciespdf7/5/2023 4:00:00 AM23A01-16
Sales and Use Tax Exemption for Firearm Safety Devicespdf6/19/2023 4:00:00 AM23A01-14
Indexed Tax on Asphalt Increases to $1.14 Per Ton for the Period July 1, 2023 Through June 30, 2024pdf6/19/2023 4:00:00 AM23A01-08
Strong Families Tax Credit Cap Will Increasepdf6/19/2023 4:00:00 AM23ADM-02
Sales and Use Tax Exemption for Oral Hygiene Productspdf6/19/2023 4:00:00 AM23A01-13
Changes to Decedent’s Estate Information Requirementspdf6/19/2023 4:00:00 AM
Prepaid Wireless E911 Fee Renamed to Prepaid Wireless Public Safety Emergency Communications Systems Feepdf6/15/2023 4:00:00 AM23A00-01
2023 Legislative Changes: E-Verify System Requirements and Florida Department of Economic Opportunity Name Changepdf6/15/2023 4:00:00 AM2373B-01
Communications Services Tax Rates: Local Rate Increases Prohibited January 1, 2023 Through December 31, 2025pdf6/15/2023 4:00:00 AM23A19-01
2023 Back-to-School Sales Tax Holiday July 24, 2023 Through August 6, 2023pdf6/15/2023 4:00:00 AM23A01-06
United Petro VII, Inc. v. Florida Department of Revenue; case no. DOR 2023-006-FOFpdf6/15/2023 4:00:00 AM
Sales and Use Tax Exemption for Renewable Natural Gas Machinery and Equipmentpdf6/12/2023 4:00:00 AM23A01-11
Secondhand Goods Definition Revisedpdf6/12/2023 4:00:00 AM23A01-12
Sales and Use Tax Exemption for Baby and Toddler Productspdf6/9/2023 4:00:00 AM23A01-09
Sales and Use Tax Exemption for Diapers and Incontinence Productspdf6/9/2023 4:00:00 AM23A01-10
Sales Tax Exemption Period on Gas Ranges and Cooktops (July 1, 2023 Through June 30, 2024)pdf6/7/2023 4:00:00 AM23A01-05
Sales Tax Exemption Period on New ENERGY STAR Appliances (July 1, 2023 Through June 30, 2024)pdf6/7/2023 4:00:00 AM23A01-04
Gross Receipts Tax Index Prices for the Period July 1, 2023 Through June 30, 2024pdf6/1/2023 4:00:00 AM23B06-01