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Florida Proposed Rules


Rule Number:12A-15.014
Rule Title:Transition Rule
Next Step:At the December 4, 2018, meeting, the Governor and Cabinet approved the Department’s request to adopt this rule. The Department will file the rule for certification with the Department of State on December 19, 2018. The rule will be effective on January 8, 2019.


Certification Package: December 19, 2018
JAPC Certification: December 19, 2018
Certification Letter to JAPC: December 12, 2018
Cabinet Meeting for Adoption: December 4, 2018
Notice of Public Meeting - Cabinet for Adoption: November 20, 2018 (Vol. 44, No. 226 pp. 5300-5301)
Hearing Information: October 10, 2018
Package Filed with JAPC: September 17, 2018
Notice of Proposed Rule: September 14, 2018 (Vol. 44, No. 180, pp. 4214)
Cabinet Meeting for Hearing: August 14, 2018
Notice of Public Meeting - Cabinet for Hearing: August 6, 2018(Vol. 44, No. 152, pp. 3648-3649)
Workshop Information:July 18, 2018
Draft Rule Language:July 18, 2018
Notice of Rule Development:July 2, 2018 (Vol. 44, No. 128, p. 3094)

Purpose:    The state sales tax rate is set by the Legislature and is subject to change from year to year. The 2018 Legislature reduced the state rate on the lease of real property from 5.8% to 5.7%. The purpose of the proposed amendment to Rule 12A-15.014, F.A.C., is to adjust the state sales tax rate to match the statutory change.