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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.


 

 

2024 Back-to-School Sales Tax Holiday July 29, 2024 Through August 11, 2024pdf6/21/2024 4:00:00 AMTIP_24A01-03
Florida Corporate Income/Franchise Tax Individuals with Unique Abilities Tax Credit Program Establishedpdf6/19/2024 4:00:00 AM24C01-01
Documentary Stamp Tax 2024 Legislative Changespdf6/19/2024 4:00:00 AM24B04-02
Discretionary Sales Surtax on Sales of Boats and Trailerspdf6/19/2024 4:00:00 AMTIP_24A01-11
Changes to Hope Scholarship Programpdf6/19/2024 4:00:00 AMTIP_24A01-13
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 24-17 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 24-08 Changes to the Annual Application Requirement for Charter School Facilitiespdf6/17/2024 4:00:00 AM
PTO BUL 24-06 Tax Collector Salaries and Employee Bonusespdf6/17/2024 4:00:00 AM
PTO BUL 24-16 Homestead Exemption on Damaged or Destroyed Propertypdf6/17/2024 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 24-07 Tentative Verification of Eligibility for 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
PTO BUL 24-03 Tax Collections and Salespdf6/17/2024 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 24-12 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 24-04 Real Property Recording Notification Service Exempt from Public Recordspdf6/17/2024 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 24-11 Taxpayer Rightspdf6/17/2024 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 24-05 Affordable Housing Property Exemptionpdf6/17/2024 4:00:00 AM
New Sales and Use Tax Exclusion for Certain Motor Vehicle Leases or Rentalspdf6/17/2024 4:00:00 AM24A01-08
Indexed Tax on Asphalt Increases to $1.15 Per Ton for the Period July 1, 2024 Through June 30, 2025pdf6/12/2024 4:00:00 AM
Florida Documentary Stamp Tax is Imposed on Promissory Notespdf5/29/2024 4:00:00 AM24B04-01
Floating Rate of Interest is 12 Percent for the Period July 1, 2024, Through December 31, 2024pdf5/15/2024 4:00:00 AM24ADM-01
Gross Receipts Tax Index Prices for the Period July 1, 2024 Through June 30, 2025pdf5/13/2024 4:00:00 AM24B06-01
Freedom Month Sales Tax Holiday on Specific Admissions and Outdoor Activity Supplies – July 1, 2024 Through July 31, 2024pdf5/8/2024 4:00:00 AM24A01-05
2024 Disaster Preparedness Sales Tax Holidays June 1, 2024 Through June 14, 2024 and August 24, 2024 Through September 6, 2024pdf5/8/2024 4:00:00 AM24A01-04
2024 Sales Tax Holiday for Tools Commonly Used by Skilled Trade Workers – September 1, 2024 Through September 7, 2024pdf5/8/2024 4:00:00 AM24A01-06
Gas and Sulfur Production Tax Rates for 2024-2025pdf5/6/2024 4:00:00 AM24B07-02
Coins or Currencypdf5/1/2024 4:00:00 AM24A-006
Freedom Summer Sales Tax Holidaypdf4/30/2024 4:00:00 AM24A-004M
Written Obligations to Paypdf4/12/2024 4:00:00 AM24B4-001
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
Determination of Incomepdf3/29/2024 4:00:00 AM24C1-001
Solid Mineral Tax Rates for 2024pdf3/29/2024 4:00:00 AM24B07-01
Real Propertypdf3/26/2024 4:00:00 AM24A-003