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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.


 

 

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
Child Care Tax Credits Programpdf9/24/2024 4:00:00 AM24ADM-03
Insurers Tax Credit for Property Insurance Discount to Policyholderspdf8/30/2024 4:00:00 AM24B8-01
Fuel Tax Rates Adjusted October 1, 2024, Through December 31, 2024pdf8/23/2024 4:00:00 AM24B05-02
PTO BUL 24-19 Offset of Reductions in Ad Valorem Tax Revenue from Refunds Due to a Catastrophic Eventpdf7/25/2024 4:00:00 AM
Freedom Summer Sales Tax Holidaypdf7/11/2024 4:00:00 AM24A-010
Exemption Manufacturingpdf6/27/2024 4:00:00 AM24A-008
Changes to Affidavit Required to Claim Exemption from Sales Tax for Boats Sold by Registered Dealers to Nonresident Purchasers for Removal from Floridapdf6/27/2024 4:00:00 AM24A01-10
Changes to Affidavit Required to Claim Exemption from Sales Tax for Aircraft Sold by Registered Dealer to Nonresident Purchaser for Removal from Floridapdf6/27/2024 4:00:00 AM24A01-12
2024 Back-to-School Sales Tax Holiday July 29, 2024 Through August 11, 2024pdf6/21/2024 4:00:00 AM24A01-03
Discretionary Sales Surtax on Sales of Boats and Trailerspdf6/19/2024 4:00:00 AM24A01-11
Changes to Hope Scholarship Programpdf6/19/2024 4:00:00 AM24A01-13
Documentary Stamp Tax 2024 Legislative Changespdf6/19/2024 4:00:00 AM24B04-02
Florida Corporate Income/Franchise Tax Individuals with Unique Abilities Tax Credit Program Establishedpdf6/19/2024 4:00:00 AM24C01-01
Strong Families Tax Credit Cap Will Increasepdf6/18/2024 4:00:00 AM24ADM-02
PTO BUL 24-01 Physician’s Certification of Total and Permanent Disabilitypdf6/17/2024 4:00:00 AM
PTO BUL 24-02 Repeal of Refund of Taxes for Residential Improvements Rendered Uninhabitable by Hurricane Ian or Hurricane Nicolepdf6/17/2024 4:00:00 AM
PTO BUL 24-03 Tax Collections and Salespdf6/17/2024 4:00:00 AM
PTO BUL 24-04 Real Property Recording Notification Service Exempt from Public Recordspdf6/17/2024 4:00:00 AM
PTO BUL 24-05 Affordable Housing Property Exemptionpdf6/17/2024 4:00:00 AM
PTO BUL 24-06 Tax Collector Salaries and Employee Bonusespdf6/17/2024 4:00:00 AM
PTO BUL 24-07 Tentative Verification of Eligibility for Homestead Exemptionpdf6/17/2024 4:00:00 AM
PTO BUL 24-08 Changes to the Annual Application Requirement for Charter School Facilitiespdf6/17/2024 4:00:00 AM
PTO BUL 24-09 School District Advertisement Requirements for Adopting a Tentative Budgetpdf6/17/2024 4:00:00 AM
PTO BUL 24-10 Tangible Personal Property Constructed or Installed by an Electric Utilitypdf6/17/2024 4:00:00 AM
PTO BUL 24-11 Taxpayer Rightspdf6/17/2024 4:00:00 AM
PTO BUL 24-12 Expansion of Time Frame to Repair Damaged or Destroyed Homestead Property and Changes to Notice of Tax Lien and Back TaxCalculapdf6/17/2024 4:00:00 AM
PTO BUL 24-12 Time Frame to Repair Property with Changes to Lien and Back Tax Calculations for Improper Homestead Exemptionpdf6/17/2024 4:00:00 AM
PTO BUL 24-13 Assessment of Renewable Energy Source Devicespdf6/17/2024 4:00:00 AM
PTO BUL 24-14 Changes to the Lien Notice and Back Tax Calculation for Improper Reductions to Assessments for Parent or Grandparent Living Quapdf6/17/2024 4:00:00 AM
PTO BUL 24-14 Changes to the Lien Notice and Back Tax Calculations for Improper Reductions to Assessments for Parent or Grandparent Living Quarterspdf6/17/2024 4:00:00 AM
PTO BUL 24-15 Changes to the Lien Notice and Back Tax Calculation for Improper Homestead Exemptionspdf6/17/2024 4:00:00 AM
PTO BUL 24-16 Homestead Exemption on Damaged or Destroyed Propertypdf6/17/2024 4:00:00 AM
PTO BUL 24-17 Changes to Lien Notice and Back Tax Calculation for Improper Receipt of the Additional Senior Homestead Exemptionpdf6/17/2024 4:00:00 AM
PTO BUL 24-18 Changes to Lien Notice and Back Tax Calculation for Improper Homestead Exemptions for Non-Florida Permanent Residentspdf6/17/2024 4:00:00 AM
New Sales and Use Tax Exclusion for Certain Motor Vehicle Leases or Rentalspdf6/17/2024 4:00:00 AM24A01-08