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:12AER20-13
Emergency Rule Title:New Rule Department of Revenue Electronic Database 12AER20
Effective Dates:December 10, 2020 thru June 30, 2021

Emergency Rule Number:12AER20-14
Emergency Rule Title:Department of Revenue Electronic Database
Effective Dates:December 10, 2020 thru June 30, 2021

Emergency Rule Number:12AER20-15
Emergency Rule Title:Public Use Forms
Effective Dates:December 10, 2020 thru June 30, 2021

Emergency Rule Number:12BER20-16
Emergency Rule Title:Department of Revenue Electronic Database
Effective Dates:December 10, 2020 thru June 30, 2021

Proposed Rules Information

Child Support Proposed Rules

General Tax Proposed Rules

Please select a rule number below for additional information:

Administrative

Chapter 12-25, Part II

Communications Services Tax

Rule 12A-19.100      

Insurance Premium Tax

Rule 12B-8.003    

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  

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

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

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