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Florida Proposed Rules

Rule Number: Rule Title

12-24.001 Scope of Rules
12-24.003 Requirements to File or to Pay Taxes by Electronic

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. 1208-1209)
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, pp. 4121-4122)

Purpose:    The purpose of this rulemaking is to update the Department's rules on the payment of taxes and submission of returns by electronic means to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida. Section 10 of the chapter law amends Section 212.11, Florida Statutes, to require a marketplace provider that is a dealer and a person who is required to collect and remit sales tax on remote sales to file returns and pay taxes by electronic means. Rules 12-24.001 and 12-24.003 are amended to reflect these provisions.