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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-1.097 Public Use Forms

Next Step:A rule development workshop has been scheduled for November 15, 2021, at 1:00 p.m., 2450 Shumard Oak Boulevard, Building 1, Room 1820, Tallahassee, Florida 32399. Anyone wishing to attend the workshop remotely may register at https://attendee.gotowebinar.com/register/2235664898709214223.

The draft rule language and form are available below and will be discussed during the rule development workshop on November 15, 2021.

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


Draft Rule Language:November 15, 2021
Workshop Information:November 15, 2021
Notice of Rule Development:November 1, 2021 (Vol. 47, No. 212, p. 5108)

Purpose:    The purpose of this rulemaking is to 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. Rules 12A-1.0015 and 12A-1.097, F.A.C., implement these legislative changes.