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Florida Proposed Rules


Rule Number: Rule Title

12A-1.0015 Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats
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: At the March 29, 2022, meeting, the Governor and Cabinet approved the publication of the Notice of Proposed Rulemaking and subsequent adoption of the proposed rules if the substance of the proposed rules [including materials incorporated by reference, if any] remained unchanged upon reaching the date applicable to filing for final adoption pursuant to s. 120.54(3)(e)2., F.S. No substantive changes were made to the rules and the Department filed the rules for certification with the Department of State on May 25, 2022. These rules will be effective June 14, 2022.

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



Certification Package:May 25, 2022
Certification Letter to JAPC
(12A-1.0015 and 12A-1.097):
May 18, 2022
Certification Letter to JAPC:May 18, 2022
Letter to JAPC:May 4, 2022
Notice of Change (12A-1.057):May 4, 2022 (Vol. 48, No. 87, p. 1866)
Notice of Withdrawal (12A-1.112):May 4, 2022 (Vol. 48, No. 87, p. 1866)
Letter from JAPC:April 13, 2022
Draft Rule Language (12A-1.0015):April 25, 2022
Hearing Information:April 22, 2022
Hearing Information:April 21, 2022
Package Filed with JAPC (12A-1.0015):April 1, 2022
Notice of Proposed Rule (12A-1.0015):April 1, 2022 (Vol. 48, No. 64, pp. 1269-1273)
Package Filed with JAPC:April 1, 2022
Notice of Proposed Rule:March 31, 2022 (Vol. 48, No. 63, pp. 1220-1227)
Cabinet Meeting for Hearing:March 29, 2022
Notice of Public Meeting - Cabinet for Hearing:March 18, 2022 (Vol. 48, No. 54, pp. 1046-1047)
Updated Draft Rule Language (all):January 2022
Workshop Information (12A-1.103):November 16, 2021
Draft Rule Language (12A-1.103):November 16, 2021
Workshop Transcript (12A-1.0015):November 15, 2021
Draft Rule Language (12A-1.0015):November 15, 2021
Workshop Information (12A-1.0015):November 15, 2021
Notice of Rule Development (12A-1.103):November 1, 2021 (Vol. 47, No. 212, p. 5108)
Notice of Rule Development (12A-1.1015):November 1, 2021 (Vol. 47, No. 212, p. 5108)
Public Comment:October 10, 2021
Notice of Rule Development (12A-1.097):September 20, 2021 (Vol. 47, No. 182, p. 4321)
Workshop Transcript:September 23, 2021
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-1.0015 implement the provisions of s. 212.06(5)(b), F.S., as amended by Section 18 of Chapter 2021-31, L.O.F. These legislative changes create a process by which a forwarding agent may apply to the Department for and receive a Certificate of Forwarding Agent Address; the provisions require the Department to publish a complete list of certificate holders to its website. Tangible personal property which has been imported, produced, or manufactured in Florida is not subject to tax if the tangible personal property is delivered to a forwarding agent for export and if that forwarding agent holds a Certificate of Forwarding Agent Address.

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. Effective April 1, 2022, marketplace sellers may collect and remit sales tax on sales made through a marketplace when the marketplace seller meets the conditions set forth in s. 212.05965(11), F.S. The newly created reference document Form 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 revisions to two forms which 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.); additionally, the forms include a revision to the question for the registration for collection of the rental car surcharge; revisions to three 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; the creation of a new form for forwarding agents to apply for a Florida Certificate of Forwarding Agent Address (Form DR-1FA, Application for a Florida Certificate of Forwarding Agent Address).

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.).