Standard Industry Guides

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.  You may also view each Standard Industry Guide in HTML.

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 web site.

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.

To download these materials, you must have Acrobat Reader.  To install this free software, please follow these instructions:

1. Visit the Adobe website to download the free Acrobat Reader. Follow instructions 1, 2, and 3 near the bottom of the screen.

2. Once you have entered your information in steps 1, 2, and 3, click on the "Download" button. This may take a few minutes.

3. You will then get a screen that asks you or tells you that you will be downloading a file from this location. You should select "Save this program" and select which drive on your computer you would like to save this application.

4. The files will then be saved to this location that you have specified. Depending on the speed of your modem, this process may take some time.

5. Once the file transfer is completed, you should find that file that you just saved and open that application.

6. The application will launch and instructions will pop up asking if you wish to "install" this application on your computer. You should follow the instructions as you are prompted.