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: | The Department did not receive a request for the November 14, 2024, workshop. Therefore, the workshop has been canceled. The Department will post further updates as they become available. |
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Forms:
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DR-655: Tax Type/Tax Type Code Florida eServices
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| Workshop Information: | November 14, 2024 (canceled, no request received) |
| Draft Rule Language: | November 14, 2024 |
| Notice of Rule Development: | October 28, 2024 (Vol. 50, No. 211) |
Purpose:
The purpose of the draft amendments to Rule 12-24.002 (Definitions), is to add the taxes on natural gas fuel tax to those required to be paid and reported by
electronic means effective January 1, 2026, as provided in section 206.996, F.S., as amended by Section 23, Chapter 2024-158, L.O.F.
The purpose of the draft amendments to Rule 12-24.003 (Requirements to File or to Pay Taxes by Electronic Means), is 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 (Public Use Forms),
F.A.C., is to update the title of Form DR-655, and to incorporate, by reference, the tax type code for the taxes on natural gas fuel used in motor vehicles
beginning on January 1, 2026
