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-102678_7f643076-f54e-442d-a32b-e3885463d6a0||944584||3/8/2012 4:29:45 PM||SUMMARY Taxpayer rents motor vehicles to dealerships, repair facilities, and insurance companies, and such vehicles are ||9||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|TAA-102676_df5435c3-03b2-4a23-bc8e-9799b1064b61||944582||3/8/2012 4:29:45 PM||SUMMARY The issue is whether payments by taxpayer's clients for health care benefits provided to taxpayer's Florida ||2||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|TAA-102629_a4b2a9f4-fbb0-4511-8532-fb55aef70c64||944535||3/8/2012 4:29:43 PM||SUMMARY In this case, the taxpayer (Retailer) is engaged in the business of selling furniture as a retail dealer ||5||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|TAA-102554_0406e333-e6a5-4cb9-a340-4da89927c617||944459||3/8/2012 4:29:39 PM||SUMMARY The Department rules that the sale of a service agreement for the maintenance of an entire heating, ventilation, and ||3||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|TAA-99664_a0ba607b-862c-47af-aa22-36dc342b57d7||948009||3/8/2012 4:19:18 PM||Jun 09, 1986 Re: Technical Assistance Advisement No. 86(B)7-002 Severance Tax Exemption; Solid Minerals Exempt From Tax ||2||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|OTH-77506_c241e5eb-b42f-4ee6-b5ce-17fbac3e5d41||943823||3/8/2012 4:36:59 PM||OPN 98-0004 Please respond to: Office of General Counsel Post Office Box 6668 Tallahassee, Florida 32314-6668 ||12||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|OTH-77405_8c1cad4b-6223-41bd-ac5f-08cb84bce4a3||943722||3/8/2012 4:36:56 PM||OPN 93-0050 Oct 19, 1993 Honorable Ruth D. Lee Clay County Tax Collector ||3||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|DS-34517_8e93fa67-a66d-4ceb-bfdf-379833c561be||943317||3/8/2012 4:40:34 PM||Jul 09, 1982 STATE OF FLORIDA, DEPARTMENT OF REVENUE TALLAHASSEE, FLORIDA IN ||20||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|TAA-122942_TAA 19C1-005 Redacted||946465||2/18/2020 5:19:39 PM|| Florida Department of Revenue Jim Zingale Technical Assistance and Dispute Resolution Executive Director 5050 West Tennessee Street Tallahassee FL 32399 ||3||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|
|TAA-121824_59812 Redacted-Summary||946412||6/14/2018 8:36:51 PM|| Child Support – Ann Coffin, Director General Tax Administration – Maria Johnson, Director Property Tax Oversight – Brandi Gunder, Director Information Services – Damu ||2||https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspx||pdf||False||pdf|