Effective February 26, 2026
Chapter 12D-17: Truth in Millage ("TRIM") Compliance
2025 Legislative Changes - Forms
Effective February 15, 2026
Rule 12D-7.016: Governmental Exemptions
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: Confidentiality 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
Chapter 12E-1
Effective August 28, 2025
Rule 12D-16.002: Index to Forms (2024 Constitutional Amendment and Form Updates)
