The FICPA and the Department of Revenue have worked together to provide information to assist auditors in determining a taxpayer's compliance with Florida sales and use tax laws. The following Standard Industry Guides are available in PDF format and may be downloaded and saved for future reference.

These reference materials have been provided as informational guidelines for performing tax audits and are intended to be used as internal management memoranda. They are not rules, orders, or policy statements of general applicability, and as such, do not represent the formal position of the Florida Department of Revenue. Statutes, rules, court cases, or other technical documents subject to change are current as of the publication date of these documents. Refer to the Tax Law Library for an updated listing of such documents. The Tax Law Library can be accessed through the Department of Revenue website.

Standard Industry Guides

• Aircraft Dealers
• Boat Dealers
• Commercial Rental
• Construction / Real Property Contractor
• Convenience Store
• Grocery Store
• Hotel / Transient Rental
• Manufacturers
• Motor Vehicle Dealer
• Repair of Tangible Personal Property
• Retailer / Wholesaler
• Restaurants and Bars
• Transportation

The Florida Department of Revenue has additional brochures and information on a variety of industries in Florida.  Please see the complete list.

After reviewing these guides, an auditor will be able to:

• identify the tax implications affecting the subject industry;
• identify the sales tax issues likely to surface relating to the subject industry; and
• identify relevant statutes, rules, court cases and other technical documents.

Please see the Florida Department of Revenue for the latest Standard Industry Guides.