Florida Proposed Rules
| Rule Number: | Rule Title |
| 12A-1.007 | Aircraft, Boats, Mobile Homes, and Motor Vehicles |
| 12A-1.097 | Public Use Forms |
| 12A-1.110 | Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit Hope Scholarship Program |
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| Next Step: | The Department did not receive a request for the January 14, 2025, hearing.
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| Next Step: | At the December 17, 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 January 31, 2025. These rules will go into effect on February 20, 2025. |
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Forms:
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DR-7: Consolidated Sales and Use Tax Return
DR-7N: Instructions for Consolidated Sales and Use Tax Return
DR-15: Sales and Use Tax Return
DR-15CON: Consolidated Summary - Sales and Use Tax Return
DR-15N: Instructions for DR-15 Sales and Use Tax Returns
DR-42: Application/Order Form for Boat Decal Sets
DR-42E: Application for Extension of 90-Day Decal to 180 Days
DR-1214: Application for Temporary Tax Exemption Permit
DR-1214DCP: Application for Data Center Property Temporary Tax Exemption Certificate
DR-HS1: Florida Tax Credit Scholarship Program - Motor Vehicle Sales Tax Credit - Contribution Election
DR-HS2: Florida Tax Credit Scholarship Program - Motor Vehicle Sales Tax Credit - Dealer Contribution Collection Report
DR-HS3: Florida Tax Credit Scholarship Program - Motor Vehicle Sales Tax Credit - Contributions Received by an Eligible Nonprofit Scholarship-Funding Organization
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| Certification Package: | January 31, 2025 |
| Certification Letter to JAPC: | January 24, 2025 |
| Hearing Information: | January 14, 2025 (canceled, no request received) |
| Package Filed with JAPC: | December 20, 2024 |
| Notice of Proposed Rule: | December 19, 2024 (Vol. 50, No. 246) |
| Cabinet Meeting for Hearing: | December 17, 2024 |
| Revised Notice of Public Meeting - Cabinet for Hearing: | December 12, 2024 (Vol. 50. No. 241) |
| Notice of Public Meeting - Cabinet for Hearing: | December 11, 2024 (Vol. 50. No. 240) |
| Workshop Transcript: | August 15, 2024 |
| Workshop Information: | August 15, 2024 |
| Draft Rule Language: | August 15, 2024 |
| Notice of Rule Development: | August 1, 2024 (Vol. 50, No. 150) |
Purpose:
The purpose of the draft amendments to Rule 12A-1.007, F.A.C. (Aircraft, Boats, Mobile Homes, and Motor Vehicles), is to reflect the amendments to paragraph 212.05(1)(a), F.S., as amended by section 28, Chapter 2024-158, L.O.F.,
which provide that a nonresident purchaser of an aircraft or boat in Florida must execute an affidavit affirming that the boat or aircraft qualifies for the exemption provided in subparagraph 212.05(1)(a)2., F.S., and attests that the
required documents will be timely provided to the Department, and removes provisions rendered obsolete by the amendments. The purpose of the draft amendments is also to incorporate the provisions of subparagraph 212.05(1)(c)3., F.S.,
as amended by section 28, Chapter 2024-158, L.O.F., which provides that a business established to lease or rent motor vehicles for at least 12 months may pay tax on the purchase of a motor vehicle instead of collecting tax on the
subsequent long-term lease or rental of the vehicle. Further, the purpose of the draft amendments is to remove the requirement that a sales invoice be sworn before a notary for an occasional or isolated sale of a boat rig or appurtenances
sold with a mobile home to be tax exempt.
The purpose of the draft amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), and to Rule 12A-1.110, F.A.C. (Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit- new title), is to reflect the merging of the
Hope Scholarship Program within the Florida Tax Credit Scholarship Program, as provided in section 212.1832, F.S., as amended by section 1, Chapter 2024-163, L.O.F., in the forms used to administer this Program and in the sales and use
tax returns and instructions. Also, the purpose of the draft amendments to Rule 12A-1.097, F.A.C. is to amend two applications for temporary tax exemption permits (Forms DR-1214 and DR-1214DCP) to include a sworn statement in accordance with
other departmental forms.
