Florida Proposed Rules
| Rule Number: Rule Title |
| 12-24.002 | Definitions |
| 12-24.003 | Requirements to File or to Pay Taxes by Electronic Means |
| 12-24.011 | Public Use Forms |
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| Next Step: | A workshop, if requested in writing, will be held at 10:00 am on August 14, 2025, in Room 1820 Building 1, 2450 Shumard Oak Boulevard in Tallahassee
To request that a workshop be held, please send an email to rulecomments@floridarevenue.com. |
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Forms:
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DR-600: Enrollment and Authorization for eServices
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| Workshop Information: | August 14, 2025 |
| Draft Rule Language: | August 14, 2025 |
| Notice of Rule Development: | July 31, 2025 (Vol. 51, No. 148) |
Purpose:
Part III, Aviation Fuel, Chapter 206, F.S., is repealed by section 27, Chapter 2025-208, L.O.F., effective January 1, 2026, repealing the tax on aviation fuel. The purpose of the draft amendments to Rule 12-24.002, F.A.C. (Definitions), is to remove aviation fuel from tax types and to update the title of the prepaid wireless fee.
The purpose of the draft amendments to Rule 12-24.003, F.A.C. (Requirements to File or to Pay Taxes by Electronic Means), is to remove aviation fuel from tax types, to provide that taxpayers filing a consolidated sales and use tax return or prepaid wireless fee return must pay taxes and file returns by electronic means, to provide that fuel dealers must pay taxes and file returns as provided in Rule 12B-5.600, F.A.C., and to clarify that the Department will notify taxpayers who initially meet requirements to pay tax or to file tax returns by electronic means at their last address of record.
The purpose of the draft amendments to Rule 12-24.011, F.A.C. (Public Use Forms), is to certify the form used to enroll in the Department's eServices.
