Florida Proposed Rules
| Rule Number: Rule Title |
| 12A-1.070 | Leases and Licenses of Real Property; Storage of Boats and Aircraft |
| 12A-1.097 | Public Use Forms |
|
|
| Next Step: | At the June 12, 2024, 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 July 17, 2024. These rules went
into effect on August 6, 2024. |
|
Forms:
|
DR-7N: Instructions for Consolidated Sales and Use Tax Return
DR-15EZN: Instructions for DR-15EZ Sales and Use Tax Returns
DR-15N: Instructions for DR-15 Sales and Use Tax Returns
|
| Final Language: | August 6, 2024 |
| Certification Package: | July 17, 2024 |
| Certification Letter to JAPC: | July 10, 2024 |
| Hearing Information: | July 9, 2024 [Canceled no requests recieved] |
| Package Filed with JAPC: | June 13, 2024 |
| Notice of Proposed Rule: | June 13, 2024 (Vol. 50, No. 116) |
| Cabinet Meeting for Hearing: | June 12, 2024 |
| Notice of Public Meeting - Cabinet for Hearing | June 06, 2024 (Vol. 50, No. 111) |
| Workshop Information: | May 2, 2024 [Canceled, no request received] |
| Draft Rule Language: | May 2, 2024 |
| Notice of Rule Development: | April 18, 2024 (Vol. 50, No. 77) |
Purpose:
The purpose of the proposed amendments to Rule 12A-1.070 (Leases and Licenses of Real Property; Storage of Boats and Aircraft), F.A.C., is to reflect the decrease of the state sales tax rate from 4.5 % to 2.0%, effective June 1, 2024, on the rental, lease, or license to use, occupy, or enter upon any real property (commercial rental) as provided in ss. 13 and 14, Ch. 2021-2, L.O.F., and to provide grammatical changes to simplify the rule. The purpose of the proposed amendments to Rule 12A-1.097 (Public Use Forms), F.A.C., is to incorporate, by reference, updates to Form DR-15N (instructions to Form DR-15), Form DR-15EZN (instructions to Form DR-15EZ), and Form DR-7N (instructions to consolidated filing) to reflect the decrease in the state sales tax rate on commercial rental.
