Reference Material
Tax Laws – Our online Tax Law Library contains statutes, rules, legislative changes, opinions, court
cases, and publications. Search the law library for Rules 12A-1.042, Florida Administrative Code, Dry
Cleaners and Laundries; 12A-1.006, F.A.C., Charges by Dealers Who Adjust, Apply, Alter, Install,
Maintain, Remodel, or Repair Tangible Personal Property; 12A-1.076, F.A.C., Sales of Articles of
Clothing, Clothing Accessories, and Jewelry (includes alterations); 12B-11, F.A.C., Tax on Gross
Receipts on Dry Cleaning; and 12B-12, F.A.C., Tax on Perchloroethylene.
Brochures – Download these brochures from our “Forms and Publications” page:
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Florida’s Sales and Use Tax
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Discretionary Sales Surtax
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Florida’s Pollutants Tax
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Vending Machines
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Amusement Machines
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Solid Waste Fees, Motor Vehicle Fees, and Gross Receipts Tax on Dry Cleaning
For Information and Forms
Information and forms are available on our Internet site at:
To speak with a Department of Revenue representative, call Taxpayer Services, Monday through
Friday, 8 a.m. to 7 p.m., ET, at 800-352-3671.
Persons with hearing or speech impairments may call our TDD at 800-367-8331 or 850-922-1115.
For a written reply to tax questions, write:
Taxpayer Services
Florida Department of Revenue
5050 W Tennessee St Bldg L
Tallahassee FL 32399-0112
Get the Latest Tax Information
Sign up to get e-mail notices automatically when we post:
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Tax Information Publications (TIPs).
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Facts on Tax, a quarterly publication.
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Proposed rules, notices of rule development workshops, and more.
Sign up at:
Florida Department of Revenue, Taxes on Laundering, Dry Cleaning, and Alterations, Page 4