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Florida Proposed Rules


Rule Number:12A-1.097
Rule Title:Public Use Forms
Next Step:At the March 7, 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 March 27, 2018. The rule will be effective on April 16, 2018.
 
Forms:
DR-1 – Florida Business Tax Application (revised February 20, 2018)
DR-1N – Instructions for Completing the Florida Business Tax Application (Form DR-1) (revised February 20, 2018)
DR-95B – Schedule of Tax Credits Claimed on Repossessed Tangible Personal Property (revised February 20, 2018)
DR-1 – Florida Business Tax Application
DR-1N – Instructions for Completing the Florida Business Tax Application (Form DR-1)
DR-95B – Schedule of Tax Credits Claimed on Repossessed Tangible Personal Property


Certification Package: March 27, 2018
JAPC Certification: March 23, 2018
Certification Letter to JAPC: March 15, 2018
Cabinet Meeting for Adoption: March 7, 2018
Notice of Public Meeting - Cabinet for Adoption: February 26, 2018 (Vol. 44, No. 39, pp. 928-929)
Letter to JAPC: February 21, 2018
Notice of Change: February 20, 2018 (Vol. 44, No. 35, p. 837)
Letter from JAPC: February 19, 2018
Letter from JAPC: January 30, 2018
Hearing Information: February 7, 2018
Package filed with JAPC: January 18, 2018
Notice of Proposed Rule January 16, 2018 (Vol. 44, No. 10, pp. 202-205)
Cabinet Meeting for Hearing: December 13, 2017
Notice of Public Meeting - Cabinet for Hearing: December 5, 2017 (Vol. 43, No. 233, pp.5473-5474)
Workshop Information: November 16, 2017
Draft Rule Language: November 16, 2017
Notice of Rule Development: November 2, 2017 (Vol. 43, No. 213, pp. 4943 – 4944)

Purpose:    The purpose of the proposed amendments to Rule 12A-1.097, F.A.C., is to (1) correct the title provided for Form DR-123, Affidavit for Partial Exemption of Motor Vehicle Sold to a Resident of Another State for Licensing Outside Florida; (2) consolidate two forms, Forms DR-95A and DR-95B, currently used to determine the amount of sales tax refund due on repossessed tangible personal property and repossessed motor vehicles, into a single form; (3) incorporate statutory elimination of the $5.00 registration fee required of persons that submit a Florida Business Tax Application (Form DR-1), as provided in Section 29 of Chapter 2017-36, L.O.F., (4) incorporate statutory elimination of the $30.00 registration fee required of owners or operators of drycleaning and dry drop-off facilities that submit a Florida Business Tax Application (Form DR-1), as provided in Section 42 of Chapter 2017-36, L.O.F., and (5) incorporate the statutory elimination of those fees from the Instructions for Completing the Florida Business Tax Application (Form DR-1N).