Florida Dept. of Revenue - Chapter 12A-1: Sales & Use Tax, Surcharge, and Fees; Communications Services Tax

Florida Proposed Rules

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

Next Step:	The Department did not receive a request for the May 7, 2026, workshop. Therefore, the workshop has been canceled. The Department will post further updates as they become available.

Forms:	DR-HS1: Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit, Contribution Election DR-HS2: Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit, Dealer Contribution Collection Report

Workshop Information:	May 7, 2026
Draft Rule Language:	May 7, 2026
Notice of Rule Development:	April 23, 2026 (Vol. 52, No. 79)

Purpose: The purpose of the draft amendments to Rule 12A-1.097, F.A.C., (Public Use Forms) is to adopt, by reference, revisions to forms DR-HS1, Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit, Contribution Election, and DR-HS2, Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit, Dealer Contribution Collection Report, to reflect the specific participating eligible nonprofit scholarship-funding organizations and to provide motor vehicle dealers, private tag agencies, and county tax collectors receiving contributions under this program, with the mailing address for contribution payments received under the Florida Tax Credit Scholarship Program.