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:June 10, 2021 thru December 31, 2021
Notice of Renewal:June 10, 2021 (Vol. 47, No. 112, pp. 2663-2665)
DR-700023 - Notification of No Change to the Address/Jurisdiction Database for Sales and Use Tax
Emergency Rule Number:12AER20-14
Emergency Rule Title:Department of Revenue Electronic Database
Effective Dates:June 10, 2021 thru December 31, 2021
Notice of Renewal:June 10, 2021 (Vol. 47, No. 112, pp. 2663-2665)
DR-700002 - User's Guide for the Address/Jurisdiction Database
Emergency Rule Number:12AER20-15
Emergency Rule Title:Public Use Forms
Effective Dates:June 10, 2021 thru December 31, 2021
Notice of Renewal:June 10, 2021 (Vol. 47, No. 112, pp. 2663-2665)
DR-700022 - Notification of Changes to the Address/Jurisdiction Database
DR-700025 - Objection to Address Assignment in the Address/Jurisdiction Database
DR-700027 - Local Government Authorization for Omission of Address or Incorrect Address Identification
Emergency Rule Number:12BER20-16
Emergency Rule Title:Department of Revenue Electronic Database
Effective Dates:June 10, 2021 thru December 31, 2021
Notice of Renewal:June 10, 2021 (Vol. 47, No. 112, pp. 2663-2665)
Emergency Rule Number:12AER21-1
Emergency Rule Title:Sales Tax Holiday on Specific Admissions and Outdoor Activity Supplies
Effective Dates:June 8, 2021 thru July 7, 2021

Proposed Rules Information

Child Support Proposed Rules

General Tax Proposed Rules

Please select a rule number below for additional information:

DOR Electronic Database Rules

12A-1.111 12A-19.071 12A-19.100 12B-8.0016

Sales and Use Tax

Rule 12A-1.006 Rule 12A-1.007 Rule 12A-1.032 Rule 12A-1.044

Property Tax Proposed Rules

Please select a rule number below for additional information:

Chapter 12-9
Rule 12D-8.0064
Rule 12D-8.0065
Rule 12D-9.025

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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