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Florida Proposed Rules


Rule Number: Rule Title

12A-1.111 Department of Revenue Electronic Database
12A-19.071 Department of Revenue Electronic Database
12A-19.100 Public Use Forms
12B-8.0016 Department of Revenue Electronic Database

Next Step:A hearing will be held, if requested in writing, at 11:00 a.m. on July 7, 2021, in Building 1, Room 1220, 2450 Shumard Oak Boulevard in Tallahassee. An agenda and materials for the hearing are available below.

Forms:
DR-700002: User's Guide for the Address/Jurisdiction Database
DR-700016: Florida Communications Services Tax Return
DR-700022: Notification of Changes to the Address/Jurisdiction Database
DR-700023: Notification of No Change to the Address/Jurisdiction Database for Sales and Use Tax
DR-700025: Objection to Address Assignment in the Address/Jurisdiction Database
DR-700027: Local Government Authorization for Omission for Address or Incorrect Address Identification)


Hearing Information:July 7, 2021
Package Filed with JAPC:June 16, 2021
Notice of Proposed Rule:June 16, 2021 (Vol. 47, No. 116, pp. 2743-2756)
Cabinet Meeting for Hearing:June 15, 2021
Notice of Public Meeting - Cabinet for Hearing:June 8, 2021 (Vol. 47, No. 110, pp. 2628-2629)
Workshop Information:May 19, 2021
Draft Rule Language:May 19, 2021
Notice of Rule Development:May 5, 2021(Vol. 47, No. 87, pp. 2047-2049)

Purpose:    The creation of Rule 12A-1.111, F.A.C., and the revisions to Rules 12A-19.071 and 12B-8.0016, F.A.C., will adopt, respectively, Emergency Rules 12AER20-13, 12AER20-14, and 12BER20-16, F.A.C., as permanent rules. These rules implement the provisions of s. 212.181, F.S., expanding the current Address/Jurisdiction Database established by s. 202.22(2), F.S., to allow authorized county personnel to submit changes to the county assignment of business addresses.

Rule 12A-1.111, F.A.C., incorporates, by reference, Form DR-700023, Notification of No Change to the Address/Jurisdiction Database for Sales and Use Tax. Electronic database changes submitted are for purposes of sales tax, discretionary sales surtax, and any tourist development tax required to be remitted to the Department of Revenue.

The proposed revisions for Rules 12A-19.071 and 12B-8.0016, F.A.C., reflect changes to existing forms resulting from the creation of Rule 12A-1.111, F.A.C., remove obsolete language (e.g., downloading the database to magnetic computer tapes), and update processes related to the submission of changes to Florida's Address/Jurisdiction Database.

The purpose of the proposed revisions to Rule, 12A-19.100, Public Use Forms, is to incorporate, by reference, revised forms. The following forms have been revised to accommodate the creation of Rule 12A-1.111, F.A.C.: Form DR-700022, Notification of Changes to the Address/Jurisdiction Database; Form DR-700025, Objection to Address Assignment in the Address/Jurisdiction Database; Form DR-700027, Local Government Authorization for Omission of Address or Incorrect Address Identification. Form DR-700016, Florida Communications Services Tax Return, which has been updated to reflect the Florida Supreme Court decision which struck down the 1% transportation discretionary sales surtax that was adopted in an initiative election by Hillsborough County voters in November 2018. [Robert Emerson, et al. v Hillsborough County, Florida, etc., et al., No. SC2019-1250 (Fla.)] .