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-3d2619832dd7||945036||3/8/2012 4:29:28 PM||SUMMARY 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 ||3||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|TAA-103050_c4817ad8-2575-492b-b879-421c5a0547db||944956||3/8/2012 4:29:24 PM||SUMMARY QUESTION: Are "dividends" paid by a subsidiary corporation/lessee to its sole shareholder/lessor subject to sales ||2||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|TAA-103038_d2d34a1a-bde2-417e-b771-6e9aebb07515||944944||3/8/2012 4:29:23 PM||SUMMARY QUESTION: The taxpayer is concerned with the sales and use tax implications of its "Free Tires For Life" promotional ||7||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|TAA-103025_983e3252-73b7-4cf6-83db-a88acdd74bb6||944932||3/8/2012 4:29:22 PM||SUMMARY QUESTION: Do payments made to Owner pursuant to the Agreement entered into with Operator constitute the return of ||6||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|TAA-102956_560939ae-a32f-48ce-981c-9712eeca6b2c||944857||3/8/2012 4:29:18 PM||SUMMARY QUESTION: Whether, upon the merger of a Florida corporation (Corporation) and a Florida limited liability company ||7||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|TAA-102702_2be57d2c-d392-4b13-9092-8201b59cf451||944606||3/8/2012 4:29:47 PM||SUMMARY Pallets/containers leased to customer(s) who intend to use the leased pallets/containers one time only for shipping ||5||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|TAA-102639_01f8eb37-ea32-4ec8-b887-92b39c16b323||944545||3/8/2012 4:29:44 PM||The accommodations purchased by Taxpayer for use by seminar or conference participants will be considered used by the Taxpayer in the conduct of ||6||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|TAA-74656_IPT TAA 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 ||3||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|TAA-46973_1fb9f4c9-4567-47d7-8326-684eb68d3be0||947574||3/8/2012 4:39:32 PM||Mar 02, 1993 Re: Technical Assistance Advisement No. 93(M)-002 Intangible Tax - Chapter 199, F.S. Documentary ||2||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|TAA-43171_6a1e327f-b484-4fe7-aa06-9ca2398e971b||947334||3/8/2012 4:25:14 PM||The 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 ||16||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|