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Florida Proposed Rules


Rule Number:12A-1.097
Rule Title:Public Use Forms
Next Step:At the December 13, 2017 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 28, 2017. The rule will be effective on January 17, 2018.
 
Forms:
DR-7N - Instructions for Consolidated Sales and Use Tax Return
DR-15N - Instructions for DR-15 Sales and Use Tax Returns
DR-15EZN - Instructions for DR-15EZ Sales and Use Tax Returns
DR-46NT - Nontaxable Medical Items and General Grocery List
DR-2 LLRP - Florida Sales Tax Brackets Effective on all Leases and Licenses of Real Property Transactions Taxable under Section 121.031(1)(c), Florida Statues


Certification Package: December 28, 2017
JAPC Certification: December 28, 2017
Certification Letter to JAPC: December 20, 2017
Cabinet Meeting for Adoption: December 13, 2017
Letter From JAPC: December 5, 2017 (Vol. 43, No. 233, pp.5473-5474)
Letter To JAPC: November 17, 2017
Notice of Change: November 17, 2017 (Vol. 43, No. 223, p. 5233)
Letter From JAPC: November 1, 2017
Hearing Information: November 8, 2017
Package filed with JAPC: October 20, 2017
Notice of Proposed Rule: October 18, 2017 (Vol. 43, No. 202, pp. 4507-4511)
Cabinet Meeting for Hearing: October 17, 2017
Notice of Public Meeting - Cabinet for Hearing:October 10, 2017 (Vol. 43, No. 196, p. 4369)
Workshop Comments:September 5 - 13, 2017
Workshop Information:September 19, 2017
Draft Rule Language: September 19, 2017
Notice of Rule Development: September 5, 2017 (Vol. 43, No. 172, PP. 3835-3837)

Purpose:    The purpose of the proposed amendments to Rule 12A-1.097, F.A.C., is to adopt, by reference, changes to forms currently used to administer sales and use tax, as well as to promulgate a form for the first time. Changes to forms bring the forms into compliance with current administrative procedures, update contact information for the Department, and implement statutory changes. The new form will be used in the calculation of sales tax on certain leases of real property, as provided in Chapter 2017-36, L.O.F.