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Florida Proposed Rules

Rule Number: Rule Title

12A-15.001 Scope of Rules
12A-15.002 Surtax Brackets
12A-15.003 Admissions; Tangible Personal Property; Services; Service Warranties; Real Property and Transient Accommodations; Use Tax
12A-15.008 Construction Contractors Who Repair, Alter, Improve, and Construct Real Property; Refund of Surtax
12A-15.012 Alcoholic and Malt Beverages
12A-15.014 Transition Rule

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 25, 2022. These rules will be effective June 14, 2022.

Certified Final Language:June 14, 2022
Certification Package:May 25, 2022
Certification Letter to JAPC (12A-15.012):May 18, 2022
Certification Letter to JAPC:May 18, 2022
Letter to JAPC:May 4, 2022
Notice of Change (12A-15.012):May 4, 2022 (Vol. 48, No. 87, p. 1866)
Letter from JAPC:April 13, 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. 1227-1230)
Cabinet Meeting for Hearing:March 29, 2022
Notice of Public Meeting - Cabinet for Hearing:March 18, 2022 (Vol. 48, No. 54, p. 1047)
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. 4123-4124)

Purpose:    The purpose of this rulemaking is to update the Department's rules relating to discretionary sales surtax to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida, and Chapter 2021-31, Laws of Florida. Revisions to Rule 12A-15.001 and the proposed repeal of Rule 12A-15.002 remove reference to the sales tax bracket system, which has been replaced by a rounding algorithm (Chapter 2021-2, § 11, L.O.F.). Revisions to Rules 12A-15.003 and 12A-15.008 implement changes regarding the taxation of marketplace sales and remote sales (Chapter 2021-2, L.O.F.). Effective July 1, 2021, marketplace providers and persons who made a substantial number of remote sales in the previous calendar year are required to electronically register with the Department, collect sales tax, and electronically remit collected taxes. Revisions to Rule 12A-15.012 address when a dealer may advertise or hold out to the public that they will pay all or part of the sales tax imposed by Chapter 212 (Chapter 2021-31, § 19, L.O.F). Revisions to Rule 12A-15.014 replaces the commercial rent tax rate with a statutory citation to capture the rate change which will become effective when the Unemployment Compensation Trust Fund reaches a set dollar amount pursuant to Section 14., Chapter 2021-2, L.O.F.