Florida Proposed Rules

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.

For the official version of the proposed rules and related rule activities provided on this website, read the appropriate volume of the Florida Administrative Register published by the Florida Secretary of State.

You can find the Department’s public meeting calendar, including all public meetings related to rulemaking, on the Department’s Public Meeting page.

For current rules adopted by the agency, please review the appropriate page on the Department of State's website.

Sign up to receive rulemaking updates via e-mail notification.

Currently Effective Emergency Rules

Florida Department of Revenue's Emergency Rules

The following emergency rules have been filed with the Department of State and are currently effective:

12AER18-06 - Florida Sales Tax Credit Scholarship Program (effective July 1, 2018)

12AER19-01 - Hope Scholarship Program (effective May 31, 2019)

12BER19-02 - Fuel Used for Agricultural Shipment or Hurricane Debris Removal (effective June 4, 2019)

12AER19-03- Farming Materials Damaged by Hurricane Michael

12AER19-04- Sales of Clothing and School Supplies; Sales Tax Holiday During the Period August 2 through August 6, 2019

Emergency Rule 12DER18-05 (Forms for Abatement of Taxes for Homestead Residential Improvements Damaged or Destroyed by Hurricanes Hermine, Matthew, or Irma) expired on September 15, 2018. For more information regarding the forms adopted by that rule, please see Advisement Letter 2018-001.

Please select a rule number below for additional information:

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

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