​​​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.



TAA-103130_e7c9bace-39aa-457b-b3ee-3d2619832dd79450363/8/2012 4:29:28 PMSUMMARY QUESTION: Is Florida sales tax due wherein: the entity occupying a piece of commercial real property is related to the entity which owns the property; it is alleged that 3https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-103050_c4817ad8-2575-492b-b879-421c5a0547db9449563/8/2012 4:29:24 PMSUMMARY                            QUESTION: Are "dividends" paid by a subsidiary                corporation/lessee to its sole shareholder/lessor subject                to sales 2https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-103038_d2d34a1a-bde2-417e-b771-6e9aebb075159449443/8/2012 4:29:23 PMSUMMARY                            QUESTION: The taxpayer is concerned with the sales and use                tax implications of its "Free Tires For Life" promotional 7https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-103025_983e3252-73b7-4cf6-83db-a88acdd74bb69449323/8/2012 4:29:22 PMSUMMARY                            QUESTION: Do payments made to Owner pursuant to the                Agreement entered into with Operator constitute the return                of 6https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-102956_560939ae-a32f-48ce-981c-9712eeca6b2c9448573/8/2012 4:29:18 PMSUMMARY                            QUESTION: Whether, upon the merger of a Florida corporation                (Corporation) and a Florida limited liability company 7https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-102702_2be57d2c-d392-4b13-9092-8201b59cf4519446063/8/2012 4:29:47 PMSUMMARY                            Pallets/containers leased to customer(s) who intend to use                the leased pallets/containers one time only for shipping 5https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-102639_01f8eb37-ea32-4ec8-b887-92b39c16b3239445453/8/2012 4:29:44 PMThe accommodations purchased by                Taxpayer for use by seminar or conference participants will                be considered used by the Taxpayer in the conduct of 6https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-74656_IPT TAA 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 3https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-46973_1fb9f4c9-4567-47d7-8326-684eb68d3be09475743/8/2012 4:39:32 PMMar 02, 1993                                   Re:  Technical Assistance Advisement No. 93(M)-002                Intangible Tax - Chapter 199, F.S.                Documentary 2https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-43171_6a1e327f-b484-4fe7-aa06-9ca2398e971b9473343/8/2012 4:25:14 PMThe Department finds your latest request to be in compliance           with the requisite criteria set forth in Chapter 12-11, F.A.C.           This response constitutes a 16https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf