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Florida Proposed Rules

Rule Number: Rule Title

12A-15.001 Scope of Rules
12A-15.002 Surtax Brackets
12A-15.003 Admissions; Tangible Personal Property; Services; Service Warranties; Real Property and Transient Accommodations; Use Tax
12A-15.008 Construction Contractors Who Repair, Alter, Improve, and Construct Real Property; Refund of Surtax
12A-15.012 Alcoholic and Malt Beverages
12A-15.014 Transition Rule

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. 4123-4124)

Purpose:    The purpose of this rulemaking is to update the Department's rules relating to discretionary sales surtax to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida, and Chapter 2021-31, Laws of Florida. Revisions to Rule 12A-15.001 and the proposed repeal of Rule 12A-15.002 remove reference to the sales tax bracket system, which has been replaced by a rounding algorithm (Chapter 2021-2, § 11, L.O.F.). Revisions to Rules 12A-15.003 and 12A-15.008 implement changes regarding the taxation of marketplace sales and remote sales (Chapter 2021-2, L.O.F.). Effective July 1, 2021, marketplace providers and persons who made a substantial number of remote sales in the previous calendar year are required to electronically register with the Department, collect sales tax, and electronically remit collected taxes. Revisions to Rule 12A-15.012 address when a dealer may advertise or hold out to the public that they will pay all or part of the sales tax imposed by Chapter 212 (Chapter 2021-31, § 19, L.O.F). Revisions to Rule 12A-15.014 replaces the commercial rent tax rate with a statutory citation to capture the rate change which will become effective when the Unemployment Compensation Trust Fund reaches a set dollar amount pursuant to Section 14., Chapter 2021-2, L.O.F.