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Florida Proposed Rules


Rule Number: Rule Title

12A-1.004 Sales Tax Brackets
12A-1.005 Admissions
12A-1.020 Licensed Practitioners; Drugs, Medical Products and Supplies
12A-1.056 Tax Due at Time of Sale; Tax Returns and Regulations
12A-1.057 Alcoholic and Malt Beverages.
12A-1.060 Registration
12A-1.070 Leases and Licenses of Real Property; Storage of Boats and Aircraft
12A-1.091 Use Tax
12A-1.097 Public Use Forms
12A-1.103 Remote Sales; Marketplaces [Mail Order Sales]
12A-1.104 Sales of Property to be Transported to a Cooperating State
12A-1.108 Exemption for Data Center Property
12A-1.112 Sales Tax Paid by Dealers on Behalf of Purchasers

Next Step:A rule development workshop has been requested and will be held at 10:00 a.m. on September 23, 2021, 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.

A second notice of rule development for Rule 12A-1.097, F.A.C., was published in the Florida Administrative Register regarding a revision to Form DR-1(Florida Business Tax Application), and Form DR-1A, (Application for Registered Businesses to Add a New Florida Location), related to the rental car surcharge. If requested in writing and not deemed unnecessary, a rule development workshop will be scheduled, and a notice will be published in the Florida Administrative Register.

Forms:
DR-1MP: Florida Business Tax Application for Marketplace Providers and Remote Sales
DR-1: Florida Business Tax Application
DR-1A: Application for Registered Businesses to Add a New Florida Location
DR-7N: Instructions for Consolidated Sales and Use Tax Return
DR-15EZN: Instructions for DR-15EZ Sales and Use Tax Returns
DR-15N: Instructions for DR-15 Sales and Use Tax Returns
DR-46NT: Nontaxable Medical Items and General Grocery List



Notice of Rule Development:September 20, 2021 (Vol. 47, No. 182, p. 4321)
Workshop Information:September 23, 2021
Draft Rule Language:September 23, 2021
Notice of Rule Development:September 9, 2021 (Vol. 47, No. 175, pp. 4122-4123)

Purpose:    The purpose of this rulemaking is to update the Department's rules relating to sales and use tax to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida, and Chapter 2021-31, Laws of Florida. Revisions to Rule 12A-1.005 replace the application of the sales tax bracket system with the application of the rounding algorithm to the sale of admissions (Chapter 2021-2, § 11, L.O.F.). Revisions to Rule 12A-1.020 incorporate the exemption from tax of specific items of tangible personal property that assist in independent living (Chapter 2021-31, § 21, L.O.F.); these revisions are included in Form DR-46NT, Nontaxable Medical Items and General Grocery List, which is incorporated by reference in Rule 12A-1.097. Revisions to Rules 12A-1.056, 12A-1.060, 12A-1.091, and 12A-1.103 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. The newly created reference document DR-1MP, Florida Business Tax Application for Marketplace Providers and Remote Sales, is incorporated in Rule 12A-1.060 and provides screenshots of registration screens required to be completed by an out-of-state business that is a marketplace provider or that makes remote sales and is registering as a new business in Florida (Chapter 2021-2, L.O.F.). Proposed amendments to Rule 12A-1.097 incorporate two revised forms to implement provisions related to marketplace providers and remote sales: Form DR-1, Florida Business Tax Application; and Form DR-1A, Application for Registered Businesses to Add a New Florida Location (Chapter 2021-2, L.O.F.). Proposed amendments to Rule 12A-1.097 incorporate three revised forms to replace the sales tax bracket system with information about the new rounding algorithm (Chapter 2021-2, § 11, L.O.F.): Form DR-7N, Instructions for Consolidated Sales and Use Tax Return; Form DR-15EZN, Instructions for DR-15EZ Sales and Use Tax Returns; and Form DR-15N, Instructions for DR-15 Sales and Use Tax Returns. Revisions to Rule 12A-1.057 and the creation of Rule 12A-1.112 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, F.S (Chapter 2021-31, § 19, L.O.F.). Revisions to Rule 12A-1.070 and the proposed repeal of Rule 12A-1.004 remove reference to the sales tax bracket system which has been replaced with a rounding algorithm (Chapter 2021-2, § 11, L.O.F.). Rule 12A-1.104 is proposed for repeal as it is duplicative of statute. Revisions to Rule 12A-1.108 extend the date for applications for a Data Center Property Temporary Tax Exemption Certificate (Chapter 2021-31, § 20, L.O.F.). The rulemaking addresses amendments to Sections 212.04, 212.05, 212.054, 212.0596, 212.06, 212.07, 212.11, 212.12, and 212.18, F.S., as well as the creation of Section 212.05965, F.S., contained in Chapter 2021-2, L.O.F. The rulemaking also addresses amendments to Sections 212.07 and 212.08, F.S., contained in Chapter 2021-31, L.O.F.