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:12ER21-3
Emergency Rule Title:Grounds for Reasonable Cause for Compromise of Penalties
Effective Dates:July 1, 2021 thru December 31, 2021
Renewal Dates:January 1, 2022 thru June 30, 2022
Notice of Renewal:December 14, 2021 (Vol. 47, No. 240, p. 5680)
Emergency Rule Number:12ER21-4
Emergency Rule Title:Guidelines for Determining Amount of Compromise
Effective Dates:July 1, 2021 thru December 31, 2021
Renewal Dates:January 1, 2022 thru June 30, 2022
Notice of Renewal:December 14, 2021 (Vol. 47, No. 240, pp. 5680-5681)
Emergency Rule Number:12ER21-5
Emergency Rule Title:Scope of Rules
Effective Dates:July 1, 2021 thru December 31, 2021
Renewal Dates:January 1, 2022 thru June 30, 2022
Notice of Renewal:December 14, 2021 (Vol. 47, No. 240, p. 5681)
Emergency Rule Number:12ER21-6
Emergency Rule Title:Requirements to File or to Pay Taxes by Electronic Means
Effective Dates:July 1, 2021 thru December 31, 2021
Renewal Dates:January 1, 2022 thru June 30, 2022
Notice of Renewal:December 14, 2021 (Vol. 47, No. 240, p. 5681)
Emergency Rule Number:12AER21-7
Emergency Rule Title:Admissions
Effective Dates:July 1, 2021 thru December 31, 2021
Renewal Dates:January 1, 2022 thru June 30, 2022
Notice of Renewal:December 14, 2021 (Vol. 47, No. 240, pp. 5669-5670)
Emergency Rule Number:12AER21-8
Emergency Rule Title:Tax Due at Time of Sale; Tax Returns and Regulations
Effective Dates:July 1, 2021 thru December 31, 2021
Renewal Dates:January 1, 2022 thru June 30, 2022
Notice of Renewal:December 14, 2021 (Vol. 47, No. 240, p. 5670)
Emergency Rule Number:12AER21-10
Emergency Rule Title:Leases and Licenses of Real Property; Storage of Boats and Aircraft
Effective Dates:July 1, 2021 thru December 31, 2021
Renewal Dates:January 1, 2022 thru June 30, 2022
Notice of Renewal:December 14, 2021 (Vol. 47, No. 240, p. 5670)
Emergency Rule Number:12AER21-11
Emergency Rule Title:Use Tax
Effective Dates:July 1, 2021 thru December 31, 2021
Renewal Dates:January 1, 2022 thru June 30, 2022
Notice of Renewal:December 14, 2021 (Vol. 47, No. 240, pp. 5670-5671)
Emergency Rule Number:12AER21-14
Emergency Rule Title:Scope of Rules
Effective Dates:July 1, 2021 thru December 31, 2021
Renewal Dates:January 1, 2022 thru June 30, 2022
Notice of Renewal:December 14, 2021 (Vol. 47, No. 240, p. 5671)
Emergency Rule Number:12AER21-15
Emergency Rule Title:Admissions; Tangible Personal Property; Services; Service Warranties; Real Property and Transient Accommodations; Use Tax
Effective Dates:July 1, 2021 thru December 31, 2021
Renewal Dates:January 1, 2022 thru June 30, 2022
Notice of Renewal:December 14, 2021 (Vol. 47, No. 240, p. 5671)
Emergency Rule Number:12AER21-16
Emergency Rule Title:Construction Contractors Who Repair, Alter, Improve, and Construct Real Property; Refund of Surtax
Effective Dates:July 1, 2021 thru December 31, 2021
Renewal Dates:January 1, 2022 thru June 30, 2022
Notice of Renewal:December 14, 2021 (Vol. 47, No. 240, p. 5672)
Emergency Rule Number:12ER21-17
Emergency Rule Title:Strong Families Tax Credit; Participation; Allocation; Carryforward; Transfer; Rescindment.
Effective Dates:October 1, 2021 thru March 31, 2022
Renewal Dates:April 1, 2022, thru September 30, 2022
Notice of Renewal:April 4, 2022 (Vol. 48, No. 67, pp. 1327-1328)
Emergency Rule Number:12ER21-18
Emergency Rule Title:Strong Families Tax Credit; Applications.
Effective Dates:October 1, 2021 thru March 31, 2022
Renewal Dates:April 1, 2022, thru September 30, 2022
Notice of Renewal:April 4, 2022 (Vol. 48, No. 67, p. 1328)
DR-226000 - Strong Families Tax Credit - Application for Tax Credit Allocation for Contributions to an Eligible Charitable Organization
DR-226100 - Strong Families Tax Credit - Application for Rescindment of Previous Allocation of Tax Credit
DR-226200 - Strong Families Tax Credit - Notice of Intent to Transfer a Tax Credit
Emergency Rule Number:12ER21-19
Emergency Rule Title:The New Worlds Reading Initiative; Participation; Allocation; Carryforward; Transfer; Rescindment.
Effective Dates:October 1, 2021 thru March 31, 2022
Renewal Dates:April 1, 2022, thru September 30, 2022
Notice of Renewal:April 4, 2022 (Vol. 48, No. 67, p. 1328)
Emergency Rule Number:12ER21-20
Emergency Rule Title:The New Worlds Reading Initiative; Applications.
Effective Dates:October 1, 2021 thru March 31, 2022
Renewal Dates:April 1, 2022, thru September 30, 2022
Notice of Renewal:April 4, 2022 (Vol. 48, No. 67, pp. 1328-1329)
DR-336000 - The New Worlds Reading Initiative - Application for Tax Credit Allocation for Contributions to the Administrator
DR-336100 - The New Worlds Reading Initiative - Application for Rescindment of Previous Allocation of Tax Credit
DR-336200 - The New Worlds Reading Initiative - Notice of Intent to Transfer a Tax Credit
Emergency Rule Number:12AER21-21; replaces 12AER21-9
Emergency Rule Title:Registration
Effective Dates:January 1, 2022 thru June 30, 2022
DR-1MP - Florida Business Tax Application for Marketplace Providers and Remote Sales (revised 01/22)
Emergency Rule Number:12AER21-22; replaces 12AER21-12
Emergency Rule Title:Public Use Forms
Effective Dates:January 1, 2022 thru June 30, 2022
DR-1 - Florida Business Tax Application(revised 01/22)
DR-1A - Application for Registered Businesses to Add a New Florida Location(revised 01/22)
DR-7N - Instructions for Consolidated Sales and Use Tax Return(revised 07/21)
DR-15N - Instructions for DR-15 Sales and Use Tax Returns(revised 07/21)
DR-15EZ - Instructions for DR-15EZ Sales and Use Tax Returns(revised 07/22)
DR-1FA - Application for a Florida Certificate of Forwarding Agent Address (new 01/22)
Emergency Rule Number:12AER21-23; replaces 12AER21-13
Emergency Rule Title:Remote Sales; Marketplaces
Effective Dates:January 1, 2022 thru June 30, 2022
Emergency Rule Number:12BER21-24
Emergency Rule Title:Public Use Forms
Effective Dates:January 1, 2022 thru June 30, 2022
DR-144 - Gas and Sulfur Production Quarterly Tax Return
DR-144ES - Declaration of Estimated Gas and Sulfur Production Tax
DR-145 - Oil Production Monthly Tax Return
DR-145X - Oil Production Monthly Amended Tax Return
Emergency Rule Number:12AER21-25
Emergency Rule Title: Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats
Effective Dates:January 1, 2022 thru June 30, 2022
Emergency Rule Number:12CER22-1
Emergency Rule Title: Internship Tax Credit Program
Effective Dates:April 1, 2022 thru September 30, 2022
F1198 - Florida Internship Tax Credit Program Application for Tax Credit (new 03/22)
Emergency Rule Number:12AER22-2
Emergency Rule Title: Sales Tax Exemption for Children's Books During the Period of May 14, 2022, through August 14, 2022
Effective Dates:May 9, 2022 thru November 6, 2022
Emergency Rule Number:12AER22-3
Emergency Rule Title: Sales Tax Holiday for Disaster Preparedness Supplies During the Period of May 28, 2022, through June 10, 2022
Effective Dates:May 9, 2022 thru August 7, 2022
Emergency Rule Number:12AER22-4
Emergency Rule Title: Sales Tax Holiday on Specific Admissions and Outdoor Activity Supplies During the Period of July 1, 2022, through July 7, 2022; Freedom Week
Effective Dates:May 9, 2022 thru August 7, 2022
Emergency Rule Number:12AER22-5
Emergency Rule Title: Sales Tax Exemption for ENERGY STAR Appliances During the Period of July 1, 2022, through June 30, 2023
Effective Dates:May 9, 2022 thru November 6, 2022
Emergency Rule Number:12AER22-6
Emergency Rule Title: Sales Tax Exemption for Children's Diapers; Baby and Toddler Clothing, Apparel, and Shoes During the Period of July 1, 2022, through June 30, 2023
Effective Dates:May 9, 2022 thru November 6, 2022
Emergency Rule Number:12AER22-7
Emergency Rule Title: Sales Tax Exemption for Impact-Resistant Windows, Impact-Resistant Doors, and Impact-Resistant Garage Doors During the Period of July 1, 2022, through June 30, 2024
Effective Dates:May 9, 2022 thru November 6, 2022
Emergency Rule Number:12AER22-8
Emergency Rule Title: Sales of Clothing and School Supplies; Sales Tax Holiday During the Period July 25, 2022, through August 7, 2022
Effective Dates:May 9, 2022 thru August 7, 2022

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