Florida Proposed Rules
| Rule Number: Rule Title |
| 12A-15.003 | Admissions; Tangible Personal Property; Services; Service Warranties; Real Property and Transient Accommodations; Use Tax |
| 12A-15.004 | Specific Limitations |
| 12A-15.005 | Permits, Certificates, and Affidavits |
| 12A-15.007 | Records |
| 12A-15.014 | Transition Rule |
|
| Next Step: | At the September 30, 2025, 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 these rules and the Department filed
these rules for certification with the Department of State on December 9, 2025. These rules will go into effect on December 29, 2025. |
| Certification Package: | December 9, 2025 |
| Certification Letter to JAPC: | November 25, 2025 |
| Hearing Information: | November 4, 2025 (canceled, no request) |
| Package Filed with JAPC: | October 13, 2025 |
| Notice of Proposed Rule: | October 10, 2025 (Vol. 51, No. 198) |
| Cabinet Agenda for Hearing: | September 30, 2025 |
| Notice of Public Meeting - Cabinet for Hearing: | September 23, 2025 (Vol. 51, No. 185) |
| Workshop Information: | August 14, 2025 |
| Draft Rule Language: | August 14, 2025 |
| Notice of Rule Development: | July 31, 2025 (Vol. 51, No. 148) |
Purpose:
The purpose of the draft amendments to Rules 12A-15.003, 15.004, 15.005, 15.007, and
15.014, F.A.C., is to remove obsolete language for leases of real property effective October 1, 2025.