Florida Proposed Rules
| Rule Number: Rule Title |
| 12A-15.003 | Admissions; Tangible Personal Property; Services; Service Warranties; Real Property and Transient Accommodations; Use Tax |
| 12A-15.004 | Specific Limitations |
| 12A-15.005 | Permits, Certificates, and Affidavits |
| 12A-15.007 | Records |
| 12A-15.014 | Transition Rule |
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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. |
| Workshop Information: | August 14, 2025 |
| Draft Rule Language: | August 14, 2025 |
| Notice of Rule Development: | July 31, 2025 (Vol. 51, No. 148) |
Purpose:
The purpose of the draft amendments to Rules 12A-15.003, 15.004, 15.005, 15.007, and
15.014, F.A.C., is to remove obsolete language for leases of real property effective October 1, 2025.
