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Florida Proposed Rules

Rule Number: Rule Title
12A-1.097Public Use Forms

Next Step:The Department did not receive a request for the September 21, 2022, hearing. Therefore, the hearing has been canceled. The Department will post further updates as they become available

DR-15N: Instructions for DR-15 Sales and Use Tax Returns
DR-15EZN: Instructions for DR-15EZ Sales and Use Tax Return

Hearing Information:September 21, 2022 (Canceled, no request received)
Package Filed with JAPC:August 24, 2022
Notice of Proposed Rule:August 24, 2022 (Vol. 48, No. 165)
Cabinet Meeting for Hearing:August 23, 2022
Notice of Public Meeting - Cabinet for Hearing:August 12, 2022 (Vol. 48, No. 157)
Workshop Information:July 27, 2022
Draft Rule Language:July 27, 2022
Notice of Rule Development:July 12, 2022 (Vol. 48, No. 138, p. 3)

Purpose:    The purpose of this rulemaking is to implement legislative changes and other updates to two forms within Rule 12A-1.097, Public Use Forms. Pursuant to s. 213.755(1), F.S., taxpayers are required to electronically file returns and electronically remit payments of taxes and fees where the taxpayer paid tax in the prior state fiscal year in an amount greater than or equal to $20,000. Section 2 of Chapter 2022-151, L.O.F., amends s. 213.755(1), F.S., to lower this threshold amount from $20,000 to $5,000 effective January 1, 2023. In this rulemaking, Form DR-15N, Instructions for DR-15 Sales and Use Tax Returns, and Form DR-15EZN, Instructions for DR-15EZ Sales and Use Tax Return, are revised to notify taxpayers of the lowered threshold amount requiring taxpayers to file returns and pay tax electronically if they paid $5,000 or more in sales and use tax during the State of Florida's prior fiscal year (July 1-June 30). Forms DR-15N and DR-15EZN are also revised for standard language updates.