Supporting Materials

Workshops and Hearings

Cabinet Meetings

  • None at this time

For past meeting materials, please visit our Open Government Meetings page.

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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:12AER22-5
Emergency Rule Title: Sales Tax Exemption for ENERGY STAR Appliances During the Period of July 1, 2022, through June 30, 2023
Effective Dates:May 9, 2022 thru November 8, 2022
Renewal Dates:November 9, 2022 thru May 8, 2023
Notice of Renewal:November 8, 2022 (Vol. 48, No. 218)
Emergency Rule Number:12AER22-6
Emergency Rule Title: Sales Tax Exemption for Children's Diapers; Baby and Toddler Clothing, Apparel, and Shoes During the Period of July 1, 2022, through June 30, 2023
Effective Dates:May 9, 2022 thru November 8, 2022
Renewal Dates:November 9, 2022 thru May 8, 2023
Notice of Renewal:November 8, 2022 (Vol. 48, No. 218)
Emergency Rule Number:12AER22-7
Emergency Rule Title: Sales Tax Exemption for Impact-Resistant Windows, Impact-Resistant Doors, and Impact-Resistant Garage Doors During the Period of July 1, 2022, through June 30, 2024
Effective Dates:May 9, 2022 thru November 8, 2022
Renewal Dates:November 9, 2022 thru May 8, 2023
Notice of Renewal:November 8, 2022 (Vol. 48, No. 218)
Emergency Rule Number:12AER22-10
Emergency Rule Title: Fuels
Effective Dates:July 1, 2022 thru December 31, 2022
Emergency Rule Number:12AER22-11
Emergency Rule Title: Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes
Effective Dates:July 1, 2022 thru December 31, 2022
Emergency Rule Number:12BER22-12
Emergency Rule Title:Florida Motor Fuel Tax Relief
Effective Dates:August 1, 2022 thru January 31, 2023
DR138A - Florida Motor Fuel Tax Relief Act of 2022 Agricultural, Aquacultural, Commercial Fishing or Commercial Aviation Purposes Supplemental Quarterly Refund Application Worksheet for the Quarter Ending December 2022
DR160A - Florida Motor Fuel Tax Relief Act of 2022 Mass Transit System Users Supplemental Quarterly Refund Application Worksheet for the Quarter Ending December 2022
DR189A - Florida Motor Fuel Tax Relief Act of 2022 Municipalities, Counties and School Districts Supplemental Quarterly Refund Application Worksheet for the Quarter Ending December 2022
DR190A - Florida Motor Fuel Tax Relief Act of 2022 Non-Public Schools Supplemental Quarterly Refund Application Worksheet For the Quarter Ending December 2022

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:

Sales and Use Tax

Chapter 12A-1: Sales and Use Tax
Chapter 12A-19: Communications Services Tax

Property Tax Proposed Rules

Please select a rule number below for additional information:

2022 Legislation Rule 12D-16.002 DR-420FC
Rule 12D-8.0064

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

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