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

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:	December 10, 2020 thru June 30, 2021

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

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

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:	December 10, 2020 thru June 30, 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:

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

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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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

Insurance Premium Tax

Fuel Tax

Sales and Use Tax

Property Tax Proposed Rules

Please select a rule number below for additional information:

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