If you have any questions about the information contained in this publication, contact Gary Gray at
(850) 717-6777.
FOR MORE INFORMATION
This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It
does not by its own effect create rights or require compliance.
For forms and other information, visit our Internet site at or call Taxpayer Services, 8:00
a.m. to 7:00 p.m., ET, Monday through Friday, excluding holidays, at 800-352-3671.
Persons with hearing or speech impairments may call our TDD at 800-367-8331 or 850-922-1115.
For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, Mail
Stop 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.
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