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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.


 

 

Seminole County Local Government Infrastructure Surtax Rate Continues at 1%pdf11/25/2024 5:00:00 AM24A01-17
Marion County Surtax Rate Updatepdf11/25/2024 5:00:00 AM24A01-18
Martin County Adds 0.5% Local Government Infrastructure Surtaxpdf11/25/2024 5:00:00 AM24A01-19
Hamilton County Adds 1% Emergency Fire Rescue Services and Facilities Surtaxpdf11/25/2024 5:00:00 AM24A01-20
Fuel Tax Rates Adjusted Beginning January 1, 2025pdf11/20/2024 5:00:00 AM24B05-05
Temporary Suspension of Hillsborough County Discretionary Sales Surtaxespdf11/19/2024 5:00:00 AM24A01-15
PTO BUL 24-20 Constitutional Amendment 5, Annual Inflation Adjustment to Homestead Exemption Valuepdf11/14/2024 5:00:00 AM
Floating Rate of Interest is 12% for the Period January 1, 2025, Through June 30, 2025pdf11/6/2024 5:00:00 AM24ADM-04
Florida Corporate Income Tax: Adoption of the 2024 Internal Revenue Codepdf11/6/2024 5:00:00 AM24C01-02
Taxability of Interior and Exterior Holiday Decorationspdf10/25/2024 4:00:00 AM24A01-14
Rentals, Leases, and Licenses to Use Property: Sales Tax Implications for Barbershops, Beauty Salons, and Nail Salonspdf10/25/2024 4:00:00 AM24A01-16
Sales and Reporting of Dyed Diesel Fuel During Penalty Relief Periodpdf10/17/2024 4:00:00 AM24B05-04
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 Situspdf10/7/2024 4:00:00 AM24B8-02
Sales and Reporting of Dyed Diesel Fuel During Penalty Relief Periodpdf10/4/2024 4:00:00 AM24B05-03
Child Care Tax Credits Programpdf9/24/2024 4:00:00 AM24ADM-03
Insurers Tax Credit for Property Insurance Discount to Policyholderspdf8/30/2024 4:00:00 AM24B8-01
Rentalspdf8/27/2024 4:00:00 AM24A-012
Fuel Tax Rates Adjusted October 1, 2024, Through December 31, 2024pdf8/23/2024 4:00:00 AM24B05-02
Admissionspdf8/12/2024 4:00:00 AM24A-011
PTO BUL 24-19 Offset of Reductions in Ad Valorem Tax Revenue from Refunds Due to a Catastrophic Eventpdf7/25/2024 4:00:00 AM
Freedom Summer Sales Tax Holidaypdf7/11/2024 4:00:00 AM24A-010
Research and Developmentpdf7/3/2024 4:00:00 AM24A-009
Exemption Manufacturingpdf6/27/2024 4:00:00 AM24A-008
Changes to Affidavit Required to Claim Exemption from Sales Tax for Boats Sold by Registered Dealers to Nonresident Purchasers for Removal from Floridapdf6/27/2024 4:00:00 AM24A01-10
Changes to Affidavit Required to Claim Exemption from Sales Tax for Aircraft Sold by Registered Dealer to Nonresident Purchaser for Removal from Floridapdf6/27/2024 4:00:00 AM24A01-12
2024 Back-to-School Sales Tax Holiday July 29, 2024 Through August 11, 2024pdf6/21/2024 4:00:00 AM24A01-03
Discretionary Sales Surtax on Sales of Boats and Trailerspdf6/19/2024 4:00:00 AM24A01-11
Changes to Hope Scholarship Programpdf6/19/2024 4:00:00 AM24A01-13
Documentary Stamp Tax 2024 Legislative Changespdf6/19/2024 4:00:00 AM24B04-02
Florida Corporate Income/Franchise Tax Individuals with Unique Abilities Tax Credit Program Establishedpdf6/19/2024 4:00:00 AM24C01-01
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 24-03 Tax Collections and Salespdf6/17/2024 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 24-05 Affordable Housing Property Exemptionpdf6/17/2024 4:00:00 AM
PTO BUL 24-06 Tax Collector Salaries and Employee Bonusespdf6/17/2024 4:00:00 AM
PTO BUL 24-07 Tentative Verification of Eligibility for 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 24-09 School District Advertisement Requirements for Adopting a Tentative Budgetpdf6/17/2024 4:00:00 AM