Florida Dept. of Revenue - Chapter 12A-1: Sales and Use Tax (Florida Certificates of Forwarding Agent Address)

Florida Proposed Rules

Rule Number: Rule Title
12A-1.0015	Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats
12A-1.097	Public Use Forms

Next Step:	The Department has received a written request for workshop. The workshop will be held, at 10:00 a.m. on August 14, 2025, in Building 1, Room 1820, 2450 Shumard Oak Boulevard in Tallahassee. An agenda and materials for the workshop are available below. Anyone wishing to attend the workshop remotely must register at https://attendee.gotowebinar.com/register/1440721321306007383.

Forms:	DR-1FA: Application for a Florida Certificate of Forwarding Agent Address

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 Rule 12A-1.097, F.A.C. (Public Use Forms), and Rule 12A-1.0015 (Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats), F.A.C., is to reflect the amendments to paragraph 212.06(5)(b), F.S., provided by section 43, Chapter 2025-208, L.O.F., which requires the Department report the state sales tax rate and discretionary sales surtax rate in the Department's "Tax and Address Lookup System" as zero for each eligible certified address with a unique five-digit zip code provided by the United States Postal Service. Draft amendments incorporate new documentation requirements for a forwarding agent that has been assigned a unique five-digit zip code provided by the United States Postal Service. The draft amendments also incorporate the conditions for which a forwarding agent must surrender its Florida Certificate of Forwarding Agent Address.