​​​​​​

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


 

 

State Sales Tax Rate Imposed on Rentals, Leases, or Licenses To Use Real Property Reduced to 2.0%pdf4/8/2024 4:00:00 AM24A01-02
Solid Mineral Tax Rates for 2024pdf3/29/2024 4:00:00 AM24B07-01
Florida Farm Tax Exempt Agricultural Materials (TEAM) Card Program Information for Sellerspdf2/29/2024 5:00:00 AM24A01-01
2024 Governmental Leasehold Intangible Tax Valuation Factor Tablepdf1/12/2024 5:00:00 AM24C02-01
PTO BUL 23-12 Assessment of Agricultural Equipment Rendered Unable to be Used Due to Hurricane Idaliapdf12/27/2023 5:00:00 AM
Motor Vehicle Sales Tax Rates by State (As of December 27, 2023)pdf12/27/2023 5:00:00 AM23A01-26
New Florida Farm Tax Exempt Agricultural Materials (TEAM) Card Program Beginning January 1, 2024pdf12/22/2023 5:00:00 AM23A01-25
Know Who is Responsible for Remitting Sales and Use Tax When Using Third-Party Delivery Networkspdf12/15/2023 5:00:00 AM23A01-24
Sales Tax Exemption for Materials Used to Repair or Replace Farm Fences or Nonresidential Farm Buildings Damaged by Hurricane Idaliapdf12/15/2023 5:00:00 AM23A01-21
Refund of Taxes Paid on Fuel Used for Agricultural Shipments or Hurricane Debris Removal After Hurricane Idaliapdf12/15/2023 5:00:00 AM23B05-04
Multi-Tax Credits Available for State Fiscal Year 2024-2025pdf12/12/2023 5:00:00 AM23ADM-05
2024 Back-to-School Sales Tax Holiday January 1, 2024 Through January 14, 2024 pdf12/8/2023 5:00:00 AM23A01-23
Collier County 1% Local Government Infrastructure Surtax Repealed Effective December 31, 2023pdf11/27/2023 5:00:00 AM23A01-22
Fuel Tax Rates Adjusted Beginning January 1, 2024pdf11/14/2023 5:00:00 AM23B05-03
Filingpdf11/3/2023 4:00:00 AM23C1-002M
Changes in Local Communications Services Tax Rates Effective January 1, 2024pdf11/3/2023 4:00:00 AM23A19-03
Real Property Improvementpdf10/31/2023 4:00:00 AM23A-019.pdf
Floating Rate of Interest is 12 Percent For the Period January 1, 2024, Through June 30, 2024pdf10/24/2023 4:00:00 AM23ADM-04
Change in Local Communications Services Tax Rate Beginning January 1, 2024pdf10/11/2023 4:00:00 AM23A19-02
Admissionspdf10/10/2023 4:00:00 AM23A-018.pdf
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
Apportionmentpdf10/3/2023 4:00:00 AM23C1-012.pdf
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
Lease Terminationpdf9/21/2023 4:00:00 AM23A-017
Exportpdf9/12/2023 4:00:00 AM23A-016
Determination of Incomepdf9/10/2023 4:00:00 AM23C1-011
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