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Florida Proposed Rules


Rule Number: Rule Title
12B-4.003Public Use Forms

Next Step:The Department did not receive a request for the September 21, 2022, hearing. Therefore, the hearing has been canceled. The Department will post further updates as they become available

Forms:
DR-225: Documentary Stamp Tax Return for Registered Taxpayers' Unrecorded Documents



Hearing Information:September 21, 2022 (Canceled, no request received)
Package Filed with JAPC:August 24, 2022
Notice of Proposed Rule:August 24, 2022 (Vol. 48, No. 165)
Cabinet Meeting for Hearing:August 23, 2022
Notice of Public Meeting - Cabinet for Hearing:August 12, 2022 (Vol. 48, No. 157)
Workshop Information:July 27, 2022
Draft Rule Language:July 27, 2022
Notice of Rule Development:July 12, 2022 (Vol. 48, No. 138, pp. 4-5)

Purpose:    The purpose of this rulemaking is to implement legislative changes and other updates to a form within Rule 12B-4.003, Public Use Forms. Pursuant to s. 213.755(1), F.S., taxpayers are required to electronically file returns and electronically remit payments of taxes and fees where the taxpayer paid tax in the prior state fiscal year in an amount greater than or equal to $20,000. Section 2 of Chapter 2022-151, L.O.F., amends s. 213.755(1), F.S., to lower this threshold amount from $20,000 to $5,000 effective January 1, 2023. In this rulemaking, Form DR-225, Documentary Stamp Tax Return for Registered Taxpayers' Unrecorded Documents, is revised to notify taxpayers of the requirement to file the return and pay the tax and any surtax that may be due by electronic means if they paid $5,000 or more in documentary stamp tax during the State of Florida's prior fiscal year (July 1-June 30). Form DR-225 is also revised for standard language updates to the form..