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.

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Currently Effective Emergency Rules

Florida Department of Revenue's Emergency Rules

Emergency Rule Number:12AER25-1
Emergency Rule Title:Back-to-School Sales Tax Holiday
Effective Dates:August 1, 2025 thru August 31, 2025
Emergency Rule Number:12DER25-2
Emergency Rule Title:Application to Offset Reductions in Ad Valorem Tax Revenue from Refunds Due to a Catastrophic Event
Effective Dates:July 17, 2025 thru October 15, 2025
DR-5006 Application to Offset Reductions in Ad Valorem Tax Revenue from Refunds Due to a Catastrophic Event

Proposed Rules Information

Child Support Proposed Rules

Please select a rule number below for additional information:

Chapter 12E-1

General Tax Proposed Rules

Please select a rule number below for additional information:

Chapter 12-3:General; Procedure
Chapter 12-6:Informal Protest and Appeal Procedure
Chapter 12-10:State Revenue Sharing
Chapter 12-16:Consent Agreements
Chapter 12-17:Agreements for Scheduling Payments of Liabilities
Chapter 12-18:Compensation for Tax Information
Chapter 12-22:Confidentiality and Disclosure of Tax Information
Chapter 12-24:Payment of Taxes and Submission of Returns by Electronic Means; Taxpayer Recordkeeping and Retention Requirements
Chapter 12-26:Refunds
Chapter 12-28:Remittance Requirements for Clerks of the Court, Municipalities, and Counties
Chapter 12-29:Multitax Credits

Chapter 12A-1:Sales and Use Tax (Florida Certificates of Forwarding Agent Address)
Chapter 12A-1:Sales and Use Tax
Chapter 12A-13:Fee on the Sale or Lease of Motor Vehicles
Chapter 12A-15:Discretionary Sales Surtax
Chapter 12A-16:Rental Car Surcharge
Chapter 12A-19:Communications Services Tax

Chapter 12B-4:Documentary Stamp Tax
Chapter 12B-5:Tax on Motor Fuels, Diesel Fuels, Aviation Fuels, Pollutants, and Natural Gas Fuel
Chapter 12B-6:Gross Receipts Tax
Chapter 12B-7:Severance Taxes, Fees, and Surcharges
Chapter 12B-8:Insurance Premium Taxes, Fees and Surcharges (Annual Changes)
Chapter 12B-8:Insurance Premium Taxes, Fees and Surcharges
Chapter 12B-12:Tax on Perchloroethylene

Chapter 12C-1:Corporate Income Tax
Chapter 12C-2:Intangible Personal Property Tax

Property Tax Proposed Rules

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