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Florida Proposed Rules

Rule Number: Rule Title

12-24.001 Scope of Rules
12-24.003 Requirements to File or to Pay Taxes by Electronic

Next Step: A rule development workshop has been requested and will be held at 10:00 a.m. on September 23, 2021, 10:00 a.m., 2450 Shumard Oak Boulevard, Building 1, Room 1220, Tallahassee, Florida 32399. Anyone wishing to attend the workshop remotely may register at https://attendee.gotowebinar.com/register/7422330626551160080. An agenda and materials for the workshop are available below.

Workshop Information:September 23, 2021
Draft Rule Language:September 23, 2021
Notice of Rule Development:September 9, 2021 (Vol. 47, No. 175, pp. 4121-4122)

Purpose:    The purpose of this rulemaking is to update the Department's rules on the payment of taxes and submission of returns by electronic means to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida. Section 10 of the chapter law amends Section 212.11, Florida Statutes, to require a marketplace provider that is a dealer and a person who is required to collect and remit sales tax on remote sales to file returns and pay taxes by electronic means. Rules 12-24.001 and 12-24.003 are amended to reflect these provisions.