Office of Program Policy Analysis and Government Accountability
Office of Program Policy Analysis and Government Accountability

Department of Revenue

For assistance, call 850-617-8152 or visit https://floridarevenue.com/Pages/contact.aspx

What is the purpose of the department?

The purpose of the Department of Revenue (DOR) is to provide fair and efficient child support and tax administration and achieve the highest levels of voluntary compliance while being accessible and responsive to citizens. The department uses outcome and performance measures, and customer-centered information technology systems to help ensure that services are delivered to taxpayers and child support customers efficiently and at the lowest possible cost.

What programs are housed in the department?

The department consists of three programs.
  • Child Support Enforcement obtains financial support for children when it is not received from one or both parents. This may include locating the noncustodial parent, establishing paternity, modifying and enforcing court orders for support, and collecting and disbursing support payments.
  • General Tax Administration administers the collection of 34 state taxes and fees, including sales, corporate income, and fuel taxes, and distributes funds to state and local governments.
  • Property Tax Oversight provides oversight and assistance to the state's 67 county property appraisers, value adjustment boards, and more than 600 taxing authorities to ensure compliance with state laws and rules governing the assessment of property values and the administration of local property taxation. The key responsibility of the program is the review and approval of all county tax rolls, to ensure that they are uniform and equitable, within each county and across the state.

How are these activities funded?

Fiscal Year: 2022-23
Fund Dollars Positions
REVENUE, DEPARTMENT OF
CHILD SUPPORT ENFORCEMENT
278,461,221
2,266.00
GENERAL TAX ADMINISTRATION
814,722,506
2,146.25
PROGRAM: ADMINISTRATIVE SERVICES PROGRAM
EXECUTIVE DIRECTION AND SUPPORT SERVICES
31,555,236
257.50
PROGRAM: INFORMATION SERVICES PROGRAM
INFORMATION TECHNOLOGY
28,092,131
182.00
PROPERTY TAX OVERSIGHT
53,532,105
160.00
TOTAL
1,206,363,199
5,011.75

Updates

Taxation. In 2022, the Legislature enacted Ch. 2022-97, Laws of Florida, which contains provisions for tax relief and changes to tax policy, including the following.

Sales tax

  • Provides a 14-day “back-to-school” sales tax holiday from July 25, 2022, through August 7, 2022, for certain clothing, school supplies, learning aids and puzzles, and personal computers.
  • Provides a 14-day “disaster preparedness” sales tax holiday from May 28, 2022, through June 10, 2022, for specified disaster preparedness items.
  • Provides a 7-day “recreational” sales tax holiday (“Freedom Week”) from July 1, 2022,through July 7, 2022, for specified admissions, boating and water activity supplies, camping supplies, fishing supplies, general outdoor supplies, residential pool supplies, and sporting equipment.
  • Provides a 7-day “tools” sales tax holiday from September 3, 2022, through September 9, 2022, for tools and equipment needed in skilled trades.
  • Provides a two-year sales tax exemption from July 1, 2022, through June 30, 2024, for impact-resistant windows, doors, and garage doors.
  • Provides a one-year sales tax exemption from July 1, 2022, through June 30, 2023, for children’s clothing, shoes, and diapers.
  • Provides a one-year sales tax exemption from July 1, 2022, through June 30, 2023, for certain ENERGY STAR certified refrigerators, refrigerator/freezer combinations, water heaters, and clothes washers and dryers.
  • Provides a one-month motor fuels sales tax holiday from October 1, 2022, through October 31, 2022.
  • Reduces from 6 percent to 3 percent the state sales tax on the sale of a new mobile home.

Ad Valorem Tax

  • Provides property tax relief for residential property rendered uninhabitable for 30 days or more due to a catastrophic event.
  • Provides property tax relief for property owners affected by the sudden and unforeseen collapse of a residential building.
  • Increases the widows, widowers, blind, or totally and permanently disabled property tax exemption from $500 to $5,000.

Corporate Income Tax

  • Adopts the Internal Revenue Code in effect on January 1, 2022.

Documentary Stamp Tax

  • Provides a documentary stamp tax exemption for federal loans related to state-declared emergencies.

Where can I find related OPPAGA reports?

A complete list of related OPPAGA reports is available on our website.

Where can I get more information?

Other Reports
The Auditor General reports on department operations are available on its website.

Websites of Interest
Federal Internal Revenue Service

U.S. Department of Health and Human Services, Office of Child Support Enforcement 
The Florida Legislature's Office of Economic and Demographic Research 
Florida Association of Property Appraisers 

Property Appraisers Association of Florida
Florida Tax Collectors

Performance Information


Performance measures and standards for the department may be found in its Long Range Program Plan.

What are the applicable statutes?

Section 20.21, Florida Statutes.

Whom do I contact for help?

Office of Inspector General, 850-617-8152, email:  emailDOR@floridarevenue.com 

Website