Florida Dept. of Revenue - Recently Adopted Rules

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Recently Adopted Rules

Effective February 11, 2026

Chapter 12-10: State Revenue Sharing

Effective January 25, 2026

Chapter 12-26: Refunds (Aviation Fuel)

Chapter 12A-19: Communications Services Tax

Chapter 12B-4: Documentary Stamp Tax

Chapter 12B-5: Tax on Motor Fuels, Diesel Fuels, Aviation Fuels, Pollutants, and Natural Gas Fuel

Effective January 1, 2026

Chapter 12-24: Payment of Taxes and Submission of Returns by Electronic Means; Taxpayer Recordkeeping and Retention Requirements

Chapter 12-29: Multitax Credits

Chapter 12A-1: Sales and Use Tax (Florida Certificates of Forwarding Agent Address)

Chapter 12B-8: Insurance Premium Taxes, Fees and Surcharges (Annual Changes)

Chapter 12C-1: Corporate Income Tax

Effective December 29, 2025

Chapter 12-3: General; Procedure

Chapter 12-6: Informal Protest and Appeal Procedure

Chapter 12-16: Consent Agreements

Chapter 12-17: Agreements for Scheduling Payments of Liabilities

Chapter 12-18: Compensation for Tax Information

Chapter 12-22: Confidentiapty and Disclosure of Tax Information

Chapter 12-26: Refunds

Chapter 12-28: Remittance Requirements for Clerks of the Court, Municipapties, and Counties

Chapter 12A-1: Sales and Use Tax

Chapter 12A-13: Fee on the Sale or Lease of Motor Vehicles

Chapter 12A-15: Discretionary Sales Surtax

Chapter 12A-16: Rental Car Surcharge

Chapter 12B-6: Gross Receipts Tax

Chapter 12B-7: Severance Taxes, Fees, and Surcharges

Chapter 12B-8: Insurance Premium Taxes, Fees and Surcharges

Chapter 12B-12: Tax on Perchloroethylene

Chapter 12C-2: Intangible Personal Property Tax

Effective September 2, 2025

Effective August 28, 2025

Rule 12D-16.002: Index to Forms (2024 Constitutional Amendment and Form Updates)

Effective April 27, 2025

Rule 12D-16.002: Index to Forms (2024 Legislative Changes)

Effective March 27, 2025

Rule 12D-8.0064: Assessments; Correcting Errors in Assessments of a Homestead

Chapter 12D-17: Truth in Millage (2024 Legislative Changes)

Effective February 20, 2025

Rule 12-6.003: Protest of Notices of Proposed Assessment Issued by the Department Which Result from and Audit

Rule 12-21.205: Departmental Levy on Frozen Assets; Procedures (2024 Legislative Changes)

Chapter 12-29: Multitax Credits

Chapter 12A-1: Sales and Use Tax (2024 Legislative Changes)

Chapter 12A-15: Discretionary Sales Surtax (2024 Legislative Changes)

Rule 12A-19.100: Public Use Forms (2024 Annual Rate Changes)

Rule 12B-7.008: Public Use Forms

Rule 12B-8.003: Tax Statement; Overpayments (2024 Annual Forms)

Chapter 12C-1: Corporate Income Tax (2024 Legislative Changes)

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