Florida Proposed Rules
| Rule Number: | Rule Title |
| 12A-1.007 | Aircraft, Boats, Mobile Homes, and Motor Vehicles |
| 12A-1.0371 | Sales of Coins, Currency, or Bullion |
| 12A-1.053 | Electric Power and Energy |
| 12A-1.097 | Public Use Forms |
| 12A-1.110 | Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit Scholarship Program |
| 12A-1.117 | Annual Back-to-School Sales Tax Holiday |
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| Next Step: | If requested in writing,
a rule development workshop will be held on Tuesday, August 18, 2026, at 11:00 a.m. at 2450 Shumard Oak Blvd., Building One, Room 1221, Tallahassee, Florida.
(If no written request is received, the workshop will not be held.)
An agenda and materials for the workshop are available below.
To request that a workshop be held, please send an email to rulecomments@floridarevenue.com
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Forms:
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DR-15AIR: Sales and Use Tax Return for Aircraft
DR-300400: Boat, Motor vehicle, or Aircraft Dealer Application for Special Estimation of Taxes
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| Workshop Agenda: | August 18, 2026 |
| Draft Rule Language: | August 18, 2026 |
| Notice of Rule Development: | August 4, 2026 |
Purpose: The purpose of the draft amendment to Rule 12A-1.007, F.A.C. (Aircraft, Boats, Mobile Homes, and Motor Vehicles), is to incorporate legislative changes to subsection 207.002(8) and paragraph 212.08(7)(aa), F.S., as amended by ss. 2 and 29, Ch. 2026-39, LOF., which replaces the phrase 'commercial motor vehicle' with 'qualified motor vehicle'. Additional amendments update statutory references within paragraph (9)(b) from provisions of Ch. 327, F.S., to Ch. 328, F.S.
The purpose of the draft amendment to Rule 12A-1.0371, F.A.C. (Sales of Coins, Currency, or Bullion), is to amend paragraph (1)(a) to incorporate legislative changes to s. 212.05(1)(j), F.S., per s. 1, Ch. 2025-100 and 2026-132, L.O.F., which provides, effective July 1, 2026, any gold coin or silver coin recognized as legal tender in Florida pursuant to s. 215.986, F.S., is also is also excluded from sales tax.
The purpose of the draft amendments to Rule 12A-1.053, F.A.C. (Electric Power and Energy), is to reflect the amendments to s. 212.08(7)(j), F.S., by changing the term "licensed family day care homes" to "licensed family child care homes" in order to remain consistent with the amendment of this term throughout Ch. 2026-140, LOF., effective July 1, 2026.
The purpose of the draft amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to amend form DR-15AIR, Sales and Use Tax Return for Aircraft, for clarification of the calculation and reporting requirements of Florida state use tax, including discretionary sales surtax, on the purchase of an aircraft from a private seller when Florida sales tax was not paid to the seller, and for administrative changes to form DR-300400 - Boat, Motor Vehicle, or Aircraft Dealer Application for Special Estimation of Taxes.
The purpose of the draft amendments to Rule 12A-1.110, F.A.C. (Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit Scholarship Program), is to incorporate legislative changes contained in s. 28, Ch. 2026-239, LOF., as amended by 212.1832(1)(d), F.S., which provides that the term "motor vehicle" excludes heavy trucks with a net vehicle weight of 8,000 pounds or more and includes heavy trucks with a net vehicle weight less than 8,000 pounds.
The purpose of the draft amendments to Rule 12A-1.117, F.A.C. (Annual Back-to-School Sales Tax Holiday), is to incorporate legislative changes contained in s. 27, Ch. 2026-239, L.O.F., as amended in s. 212.08(20), F.S., amending the definition of 'Holiday Period'.
