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.
| 10B8-001 | 947964 | | | 10/8/2010 11:22:48 AM | QUESTION: 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 | 46 | https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx | pdf | False | pdf | |
| OTH-77269_f0fb12ef-3233-4731-9aef-0b7e76baa4a6 | 943586 | | | 3/8/2012 4:36:53 PM | OPN 91-0072 Dec 09, 1991 Re: Exemption; Homestead; Resident Alien | 29 | https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx | pdf | False | pdf | |
| OTH-77265_f5dfab62-79c3-4cc4-80cc-01359f0839d9 | 943582 | | | 3/8/2012 4:36:53 PM | Status: 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 | 37 | https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx | pdf | False | pdf | |
| OTH-77216_3d1526b8-7e15-467a-b607-08f7927d0201 | 943533 | | | 3/8/2012 4:36:52 PM | OPN 91-0019 Mar 27, 1991 Re: Taxes; Escrow Funds Held by Mortgagee | 5 | https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx | pdf | False | pdf | |
| OTH-77195_223ca222-70e9-409a-a29a-81c6e0dae61a | 943512 | | | 3/8/2012 4:36:51 PM | OPN 90-0062 Dec 14, 1990 Honorable Elizabeth "Liz" Alford Jackson County Property | 11 | https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx | pdf | False | pdf | |
| TAA-121825_13772 Redacted-Summary | 946413 | | | 6/18/2018 8:46:43 PM | QUESTION: WHETHER INTERCOMPANY SALES SHOULD BE INCLUDED IN THE SALES FACTOR FOR PURPOSES OF APPORTIONMENT ANSWER: GIVEN THE SPECIFIC CIRCUMSTANCES INVOLVED IN THIS CASE, THE | 8 | https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx | pdf | False | pdf | |
| TAA-120814_16B4-002 REDACTED _ SUMMARY | 946357 | | | 12/5/2016 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 | 26 | https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx | pdf | False | pdf | |
| TAA-118412_14B4-005 Redacted _ Summary RLL | 946288 | | | 9/25/2014 6:17:33 PM | Child Support Enforcement – Ann Coffin, Director General Tax Administration – Maria Johnson, Director Property Tax Oversight – James McAdams, Director Information Services | 24 | https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx | pdf | False | pdf | |
| TAA-117871_13A-018 deleted _ summary | 946229 | | | 12/19/2013 6:58:12 PM | Child Support Enforcement – Ann Coffin, Director General Tax Administration – Maria Johnson, Director Property Tax Oversight – James McAdams, Director Information Services | 7 | https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx | pdf | False | pdf | |
| TAA-104233_b78aec93-ebdc-46ab-81cd-92349cd83478 | 946111 | | | 3/8/2012 4:30:07 PM | Mar 29, 1994 Re: Technical Assistance Advisement 94A-022 Sales and Use Tax - Freight Charges | 12 | https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx | pdf | False | pdf | |
