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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.


 

 

TAA-102678_7f643076-f54e-442d-a32b-e3885463d6a09445843/8/2012 4:29:45 PMSUMMARY                            Taxpayer rents motor vehicles to dealerships, repair                facilities, and insurance companies, and such vehicles are 9https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-102676_df5435c3-03b2-4a23-bc8e-9799b1064b619445823/8/2012 4:29:45 PMSUMMARY                            The issue is whether payments by taxpayer's clients for                health care benefits provided to taxpayer's Florida 2https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-102629_a4b2a9f4-fbb0-4511-8532-fb55aef70c649445353/8/2012 4:29:43 PMSUMMARY                            In this case, the taxpayer (Retailer) is engaged in the                business of selling furniture as a retail dealer 5https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-102554_0406e333-e6a5-4cb9-a340-4da89927c6179444593/8/2012 4:29:39 PMSUMMARY                            The Department rules that the sale of a service agreement                for the maintenance of an entire heating, ventilation, and 3https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-99664_a0ba607b-862c-47af-aa22-36dc342b57d79480093/8/2012 4:19:18 PMJun 09, 1986                                   Re:  Technical Assistance Advisement No. 86(B)7-002                Severance Tax Exemption; Solid Minerals Exempt From Tax 2https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-77506_c241e5eb-b42f-4ee6-b5ce-17fbac3e5d419438233/8/2012 4:36:59 PMOPN 98-0004                       Please respond to:           Office of General Counsel           Post Office Box 6668           Tallahassee, Florida 32314-6668 12https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-77405_8c1cad4b-6223-41bd-ac5f-08cb84bce4a39437223/8/2012 4:36:56 PMOPN 93-0050                                                Oct 19, 1993                                   Honorable Ruth D. Lee           Clay County Tax Collector 3https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
DS-34517_8e93fa67-a66d-4ceb-bfdf-379833c561be9433173/8/2012 4:40:34 PMJul 09, 1982                                               STATE OF FLORIDA, DEPARTMENT OF REVENUE                                TALLAHASSEE, FLORIDA                       IN 20https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-122942_TAA 19C1-005 Redacted9464652/18/2020 5:19:39 PM Florida Department of Revenue Jim Zingale Technical Assistance and Dispute Resolution Executive Director 5050 West Tennessee Street Tallahassee FL 32399 3https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
TAA-121824_59812 Redacted-Summary9464126/14/2018 8:36:51 PM Child Support – Ann Coffin, Director  General Tax Administration – Maria Johnson, Director Property Tax Oversight – Brandi Gunder, Director  Information Services – Damu 2https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf