Florida Proposed Rules
| Hearing Information: | July 9, 2024 [Canceled no requests recieved] |
| Package Filed with JAPC: | June 13, 2024 |
| Notice of Proposed Rule: | June 13, 2024 (Vol. 50, No. 116) |
| Cabinet Meeting for Hearing: | June 12, 2024 |
| Notice of Public Meeting - Cabinet for Hearing | June 06, 2024 (Vol. 50, No. 111) |
| Workshop Information: | May 2, 2024 [Canceled, no request received] |
| Draft Rule Language: | May 2, 2024 |
| Notice of Rule Development: | April 18, 2024 (Vol. 50, No. 77) |
Purpose:
The purpose of the proposed amendments to Rule 12A-1.070 (Leases and Licenses of Real Property; Storage of Boats and Aircraft), F.A.C., is to reflect the decrease of the state sales tax rate from 4.5 % to 2.0%, effective June 1, 2024, on the rental, lease, or license to use, occupy, or enter upon any real property (commercial rental) as provided in ss. 13 and 14, Ch. 2021-2, L.O.F., and to provide grammatical changes to simplify the rule. The purpose of the proposed amendments to Rule 12A-1.097 (Public Use Forms), F.A.C., is to incorporate, by reference, updates to Form DR-15N (instructions to Form DR-15), Form DR-15EZN (instructions to Form DR-15EZ), and Form DR-7N (instructions to consolidated filing) to reflect the decrease in the state sales tax rate on commercial rental.
