Supporting Materials

Workshops and Hearings

Cabinet Meetings

For past meeting materials, please visit our Open Government Meetings page.



Florida Department of Revenue's Proposed Rules

The proposed rules pages on this site are intended to inform the public about rules and related forms the Department is recommending for creation, amendment, or repeal. Proposed rules covering all functions of the Department are on these pages under the appropriate proposed rules category. This page also provides the Department’s current emergency rules.

For the official version of the proposed rules and related rule activities provided on this site, read the appropriate volume of the Florida Administrative Register published by the Florida Department of State.

You can find the Department’s public meeting calendar, including all public meetings related to rulemaking, on the Department’s Public Meeting webpage.

For current rules adopted by the Department, please review the appropriate page on the Florida Department of State's website.

Sign up to receive rulemaking updates via email notification.

Currently Effective Emergency Rules

Florida Department of Revenue's Emergency Rules

Please select a rule number below for additional information:

Emergency Rule Number:12ER23-18
Emergency Rule Title:Hurricane Idalia Disaster Relief Application for Refund
Effective Dates:December 12, 2023 thru December 31, 2024
DR-26 Idalia Application for Refund - Fuel Used for Agricultural Shipments or Hurricane Debris Removal
DR-26S Idalia Application for Refund - Materials Used to Repair or Replace Farm Fences or Nonresidential Farm Buildings Damaged by Hurricane Idalia

Proposed Rules Information

Child Support Proposed Rules

Please select a rule number below for additional information:

Chapter 12E-1 (2)
Chapter 12E-1 (3)

General Tax Proposed Rules

Please select a rule number below for additional information:

Sales and Use Tax

Chapter 12A-1: Sales and Use Tax (Commercial Rental)

Property Tax Proposed Rules

For more information on recently completed rulemaking projects, please visit our Recently Adopted Rules webpage.