Florida Proposed Rules
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. 5-6) |
Purpose:
The purpose of this rulemaking is to implement legislative changes and other updates to three forms within Rule 12B-5.150, 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.