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About the Revenue Law Library

Welcome to the Florida Department of Revenue Law Library. The library was first published for public use in fall 1994. The library was made available to the public on the Department's public access personal computers located in the lobbies of our service centers, on our dial-in server, and by CD-ROM subscription. Realizing that the Internet provides improved service delivery, the library was web-enabled and made available on the Department's website in May of 1999. Over 108,000 documents have been published—dating from August 1931 to present.

We hope that you will find this newly updated Revenue Law Library to be easy to use and reliable. Please share any comments you may have with the library team at

Notice of Disclaimer

The Florida Department of Revenue has made every effort to prepare accurate electronic representations of original documents before placing them in the library. There may be differences between the appearance of the electronic representations and the original documents. In any such case, the official printed version governs. Because of the nature of the electronic media in which the library resides, neither the Florida Department of Revenue, nor the State of Florida, can guarantee the accuracy, adequacy, or completeness of the information in this library. Neither is responsible for any errors or omissions resulting from use of the library.

The library is not intended to contain a complete list of all administrative and judicial decisions related to Florida tax statutes, or that may apply to your particular circumstance. If legal advice is sought, or other expert assistance is required, the services of a competent professional should be obtained.