Florida Proposed Rules
| Rule Number: Rule Title |
| 12A-19.100 | Public Use Forms |
|
| 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
January 5, 2026. These rules will go into effect on January 25, 2026. |
|
Forms:
|
DR-700016: Florida Communications Services Tax Return
DR-700016N: Instructions for Completing the Florida Communications Services Tax
|
| Certification Package: | January 5, 2026 |
| Certification Letter to JAPC: | December 23, 2025 |
| Letter to JAPC: | December 11, 2025 |
| Notice of Change: | December 11, 2025 (Vol. 51, No. 239) |
| Meeting Information: | December 9, 2025 |
| Notice of Public Meeting: | December 3, 2025 (Vol. 51, No. 233) |
| Hearing Information: | November 4, 2025 (canceled, no request) |
| Package Filed with JAPC: | October 13, 2025 |
| Notice of Proposed Rule: | October 13, 2025 (Vol. 51, No. 199) |
| 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 Rule 12A-19.100, F.A.C., is to adopt, by reference, changes to forms used to report the Florida Communications Services Tax Return (Form DR-700016) to update local tax rates for reporting periods beginning January 2026, and to remove returns for reporting periods prior to January 2025. When in effect, the rule will provide the reporting period for the current tax return, January 2025-December 2025, and adopt a new Florida Communications Services Tax Return and instructions with local communications services tax rates for reporting periods beginning January 2026.
