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Florida Proposed Rules

Rule Number: Rule Title

12-13.007   Grounds for Reasonable Cause for Compromise of Penalties
12-13.0075 Guidelines for Determining Amount of Compromise

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 3, 2022. These rules went into effect on May 23, 2022.

Certified Final Language:May 23, 2022
Certification Package:May 3, 2022
Certification Letter to JAPC:April 25, 2022
Hearing Information:April 21, 2022
Package Filed with JAPC:April 1, 2022
Notice of Proposed Rule:March 31, 2022 (Vol. 48, No. 63, pp. 1206-1208)
Cabinet Meeting for Hearing:March 29, 2022
Notice of Public Meeting - Cabinet for Hearing:March 18, 2022 (Vol. 48, No. 54, p. 1045)
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, p. 4121)

Purpose:    The purpose of this rulemaking is to update the Department's rules regarding compromise authority to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida. Section 5 of the chapter law amends Section 212.0596, to provide for the taxation of remote sales. Rules 12-13.007 and Rule 12-13.0075 are being updated to allow penalty to be compromised based on reasonable cause on transactions involving remote sales of consumer goods when the person is not required to register as a dealer and has paid use tax and interest on the item. Section 11 of the chapter law amends Section 212.12, Florida Statutes, to eliminate the sales tax bracket system for calculating sales and use tax and replaces it with a rounding algorithm. Rule 12-13.0075 is amended to reflect this change by eliminating obsolete guidelines for compromising tax, interest, and penalty for the failure to use the bracket system.