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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.


 

 

Freedom Summer Sales Tax Holidaypdf7/11/2024 4:00:00 AM24A-010
Exemption Manufacturingpdf6/27/2024 4:00:00 AM24A-008
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
PTO BUL 24-10 Tangible Personal Property Constructed or Installed by an Electric Utilitypdf6/17/2024 4:00:00 AM
PTO BUL 24-11 Taxpayer Rightspdf6/17/2024 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 24-14 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 24-15 Changes to the Lien Notice and Back Tax Calculation for Improper Homestead Exemptionspdf6/17/2024 4:00:00 AM
PTO BUL 24-16 Homestead Exemption on Damaged or Destroyed Propertypdf6/17/2024 4:00:00 AM
PTO BUL 24-17 Changes to Lien Notice and Back Tax Calculation for Improper Receipt of the Additional Senior Homestead Exemptionpdf6/17/2024 4:00:00 AM
Consolidation Criteriapdf5/15/2024 4:00:00 AM24C1-002
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
Determination of Incomepdf3/29/2024 4:00:00 AM24C1-001
Real Propertypdf3/26/2024 4:00:00 AM24A-003
Medical Productspdf3/18/2024 4:00:00 AM24A-002
Public Works Contractspdf1/17/2024 5:00:00 AM24A-001
Renewable Natural Gaspdf1/10/2024 5:00:00 AM24A-005
Nexus and Medicalpdf12/1/2023 5:00:00 AM23A-021
Hotel Leasepdf12/1/2023 5:00:00 AM23A-022
Agriculture Productspdf12/1/2023 5:00:00 AM23A-023
Aircraftpdf11/9/2023 5:00:00 AM23A-020
Filingpdf11/3/2023 4:00:00 AM23C1-002M
Real Property Improvementpdf10/31/2023 4:00:00 AM23A-019
Consolidated Criteriapdf10/19/2023 4:00:00 AM23C1-013
Admissionspdf10/10/2023 4:00:00 AM23A-018
Apportionmentpdf10/3/2023 4:00:00 AM23C1-012
Lease Terminationpdf9/21/2023 4:00:00 AM23A-017
Exportpdf9/12/2023 4:00:00 AM23A-016
Determination of Incomepdf9/10/2023 4:00:00 AM23C1-011