Reference Material
Tax Laws – Our online Revenue Law Library contains statutes, rules, legislative changes,
opinions, court cases, and publications. Search the library for:
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Rule 12A-1.006, Florida Administrative Code (F.A.C.) - Charges by Dealers Who Adjust,
Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property
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Rule 12A-1.016, F.A.C. - Sales; Installation Charges
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Rule 12A-1.051, F.A.C. - Sales to or by Contractors Who Repair, Alter, Improve and Construct
Real Property
Brochures – Download these brochures from our “Forms and Publications” page:
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Florida’s Discretionary Sales Surtax (GT-800019)
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Florida Annual Resale Certificate for Sales Tax (GT-800060)
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Sales and Use Tax on Repair of Tangible Personal Property (GT-800010)
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Sales and Use Tax on Building Contractors (GT-800007)
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Taxation of Mobile Homes in Florida (GT-800047)
Information, forms, and tutorials are available on the Department’s website at
To speak with a Department representative, call Taxpayer Services at 850-488-6800,
Monday through Friday (excluding holidays).
To find a taxpayer service center near you, go to
For written replies to tax questions, write to:
Taxpayer Services – MS 3-2000
Florida Department of Revenue
5050 W Tennessee St
Tallahassee FL 32399-0112
Subscribe to Receive Updates by Email from the Department.
Subscribe to receive an email for due date reminders, Tax Information Publications (TIPs), or
proposed rules. Subscribe today at
Florida Department of Revenue, Sales and Use Tax on Mobile and Manufactured Home
Repairs and Improvements, Page 3