Florida Dept. of Revenue

Florida Department of Revenue's Proposed Rules

The proposed rules pages on this site are intended to inform the public about rules and related forms the Department is recommending for creation, amendment, or repeal. Proposed rules covering all functions of the Department are on these pages under the appropriate proposed rules category. This page also provides the Department’s current emergency rules.

For the official version of the proposed rules and related rule activities provided on this site, read the appropriate volume of the Florida Administrative Register published by the Florida Department of State.

You can find the Department’s public meeting calendar, including all public meetings related to rulemaking, on the Department’s Public Meeting webpage.

For current rules adopted by the Department, please review the appropriate page on the Florida Department of State's website.

Sign up to receive rulemaking updates via email notification.

Currently Effective Emergency Rules

Florida Department of Revenue's Emergency Rules

Please select a rule number below for additional information:

Emergency Rule Number:	12BER20-1
Emergency Rule Title:	Terminal Suppliers
Effective Dates:	July 1, 2020 thru December 31, 2020

Emergency Rule Number:	12BER20-2
Emergency Rule Title:	Wholesalers
Effective Dates:	July 1, 2020 thru December 31, 2020

Emergency Rule Number:	12BER20-3
Emergency Rule Title:	Exporters
Effective Dates:	July 1, 2020 thru December 31, 2020

Emergency Rule Number:	12BER20-4
Emergency Rule Title:	Public Use Forms
Effective Dates:	July 1, 2020 thru December 31, 2020

DR-156 - Florida Fuel or Pollutants Tax Application DR-157W - Bond Worksheet Instructions DR-157WT - Additional Fuel Bond Worksheet: July 1, 2020, through December 31, 2020

Emergency Rule Number:	12BER20-5
Emergency Rule Title:	Producers and Importers of Pollutants
Effective Dates:	July 1, 2020 thru December 31, 2020

Emergency Rule Number:	12AER20-6
Emergency Rule Title:	Sales of Clothing and School Supplies; Sales Tax Holiday During the Period August 7 through August 9, 2020.
Effective Dates:	June 22, 2020 thru September 20, 2020

Emergency Rule Number:	12BER20-7
Emergency Rule Title:	Dyeing and Marking; Mixing
Effective Dates:	July 1, 2020 thru December 31, 2020

Emergency Rule Number:	12ER20-8
Emergency Rule Title:	Application for Refund
Effective Dates:	July 1, 2020 thru December 31, 2020

Emergency Rule Number:	12BER20-9
Emergency Rule Title:	New Rule Department of Revenue Electronic Database 12AER20
Effective Dates:	August 21, 2020 thru February 28, 2021

DR-700023 - Notification of No Change to the Address/Jurisdiction Database for Sales and Use Tax

Emergency Rule Number:	12ER20-10
Emergency Rule Title:	Department of Revenue Electronic Database
Effective Dates:	August 21, 2020 thru February 28, 2021

DR-700002 - User's Guide for the Address/Jurisdiction Database

Emergency Rule Number:	12AER20-11
Emergency Rule Title:	Public Use Forms
Effective Dates:	August 21, 2020 thru February 28, 2021

DR-700022 - Notification of Changes to the Address/Jurisdiction Database DR-700025 - Objection to Address Assignment in the Address/Jurisdiction Database

Emergency Rule Number:	12BER20-12
Emergency Rule Title:	Department of Revenue Electronic Database
Effective Dates:	August 21, 2020 thru February 28, 2021

Proposed Rules Information

Child Support Proposed Rules

Please select a rule number below for additional information:

Rule 12E-1.008	Rule 12E-1.023	Rule 12E-1.030	Rule 12E-1.036
Rule 12E-1.011	Rule 12E-1.028	Rule 12E-1.031	Rule 12E-1.039
Rule 12E-1.012

General Tax Proposed Rules

Please select a rule number below for additional information:

Administrative

Chapter 12-25, Part II	Rule 12-2.022	Rule 12-2.023	Rule 12-2.024
Rule 12-2.025	Rule 12-2.026	Rule 12-24.001	Rule 12-24.002
Rule 12-24.003	Rule 12-24.004	Rule 12-24.010	Rule 12-26.003

Fuel Tax

Rule 12B-5.050	Rule 12B-5.080	Rule 12B-5.150	Rule 12B-5.400
Rule 12B-5.060	Rule 12B-5.140	Rule 12B-5.300

Rental Car Surcharge

Rule 12A-16.008

Sales and Use Tax

Rule 12A-1.001	Rule 12A-1.0071	Rule 12A-1.0641	Rule 12A-1.104
Rule 12A-1.007	Rule 12A-1.043	Rule 12A-1.097

Property Tax Proposed Rules

Please select a rule number below for additional information:

Rule 12-9.001	Rule 12-9.002	Rule 12-9.003	Rule 12-9.0031
Rule 12-9.0032	Rule 12-9.004	Rule 12-9.0055	Rule 12-9.006
Rule 12-9.007	Rule 12-9.0077	Rule 12-9.008	Rule 12D-7.004
Rule 12D-8.0064	Rule 12D-8.0065	Rule 12D-9.025	Rule 12D-16.002(12-9)
Rule 12D-16.002 (Notarization)	Rule 12D-16.002(Constitutional Amendment)

For more information on recently completed rulemaking projects, please visit our Recently Adopted Rules webpage.

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Supporting Materials

Florida Department of Revenue's Proposed Rules

Currently Effective Emergency Rules

Florida Department of Revenue's Emergency Rules

Please select a rule number below for additional information:

Proposed Rules Information

Child Support Proposed Rules

Please select a rule number below for additional information:

General Tax Proposed Rules

Please select a rule number below for additional information:

Administrative

Communications Services Tax

Estate Tax

Insurance Premium Tax

Fuel Tax

Rental Car Surcharge

Sales and Use Tax

Property Tax Proposed Rules

Please select a rule number below for additional information:

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