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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.


 

 

PLR-101614_335f2825-8c09-45d4-91f0-372c46cafdea25473813/8/2012 4:27:58 PMFarm Equipment Exemptions                            Effective Date:      Oct 01, 1998                            Statute Reference:   s. 212.08(3), F.S. 5https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
PLR-101615_1a6b5e80-9fd7-44d5-a9ba-ab72362fbd0425473823/8/2012 4:27:58 PMFarm Equipment                            Effective Date:     Oct 01, 1998                            Statute Reference:  ss. 212.02 (27), (28), (29), (30), F.S. 5https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
PLR-101612_bcd963a8-c498-46be-9c3e-a2aeb544d7c325473793/8/2012 4:27:58 PMFood and Drink for Human Consumption                            Effective Date:      Jul 01, 1998                            Statute Reference:   ss. 212.08(1), 212.08(7 9https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
PLR-101519_d0dc51d3-5855-4a4d-8f25-de6d1cc44ea525472863/8/2012 4:27:48 PMTax Exemption - Qualified Aircraft Effective Date: July 1, 2006 Statute Reference: ss. 212.02(33), 212.08(7)(ee), (rr), (ss), and 212.0801, F.S. Chapter Law: ss. 1 and 2 2https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
PLR-101487_dd70b67f-743a-42f1-9ba7-c0c925150cc425472543/8/2012 4:27:50 PMTax Exemption - Power Farm Equipment Effective Date:     July 1, 2005 Statute Reference:  ss. 212.02(30)-(32) and 212.08(3), F.S. Chapter Law:        ss. 1-2, 2005-197 (HB 643 5https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
PLR-28176_ALL 10 PLR Tax Administration - Tax Program - Florida Tax Credit Scholarship Program25467317/29/2010 3:16:09 PMTransfers the provisions for the tax credits currently available against corporate income tax credit and insurance premium tax for contributions to an eligible scholarship-funding 4https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TC-121505_Elias Dammous _ Yee Dammous vs. Florida Department of Revenue94921111/16/2017 2:33:07 PMFiling #.63693667 E-Filed 1 ELIAS DAMMOUS LLC, 110212017 05:49:24 & YEE DAMMOUS 3920 Plaintiffs, IN THE CIRCUIT COURT OF THE 17TH JUDICIAL CIRCUIT IN AND FOR BROWARD COLTNTY 8https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TC-120626_Valleycrest Landscape Maintenance, Inc. vs. State of Florida, Department of Reven9486849/26/2016 2:42:54 PMFiling # 4,1849549 E-Filed 0512312016 02:58:54 PM IN TIIE CIRCUIT.COURT OF TIIE SECOND JIIDICIAL CIRCUIT,IN AND FOR LEON COIINTY, FLORIDA VALLEYCREST LANDSCAPE MAINTENANCE, INC 5https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TC-120088_Allied Recycling, Inc. vs. Newt Keen, as Property Appraiser of Desoto County, Flo9484098/12/2015 1:55:32 PMFiling # 27 619304 E-Filed 0512212A15 I I :03: 15 AM IN THE CIRCUIT COURT OF THE TWELFTH JUDICIAL CIRCUIT' IN AND FOR DESOTO COUNTY, FLORIDA ALLIED RECYCLING INC., Plaintifl rqo 3https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-114921_PTO Bulletin 13-019433722/27/2013 9:40:44 PMAdditional Homestead Exemption (Equal to Assessed Value) to Low Income Seniors Who Maintain Long Term Residency Amendment 11 was approved by the voters in the November 6, 2012 19https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf