Florida Proposed Rules
| Rule Number: Rule Title |
| 12-24.002 | Definitions |
| 12-24.003 | Requirements to File or to Pay Taxes by Electronic Means |
|
| Next Step: | At the August 23, 2022, meeting, the Governor and Cabinet approved the publication of the Notice of Proposed Rulemaking and subsequent adoption of the
proposed rules if the substance of the proposed rules [including materials incorporated by reference, if any] remained unchanged upon reaching the date applicable to filing for final adoption pursuant to s. 120.54(3)(e)2.,
F.S. No substantive changes were made to the rules and the Department filed the rules for certification with the Department of State on October 6, 2022. These rules will go into effect on January 1, 2023. |
| Certified Final Language: | January 1, 2023 |
| Certification Package: | October 6, 2022 |
| Certification Letter to JAPC: | September 26, 2022 |
| Hearing Information: | September 21, 2022 (Canceled, no request received) |
| Package Filed with JAPC: | August 24, 2022 |
| Notice of Proposed Rule: | August 24, 2022 (Vol. 48, No. 165) |
| Cabinet Meeting for Hearing: | August 23, 2022 |
| Notice of Public Meeting - Cabinet for Hearing: | August 12, 2022 (Vol. 48, No. 157) |
| Workshop Information: | July 27, 2022 |
| Draft Rule Language: | July 27, 2022 |
| Notice of Rule Development: | July 12, 2022 (Vol. 48, No. 138, pp. 1-2) |
Purpose:
The purpose of this rulemaking is to amend the threshold requiring taxpayers to either pay taxes by electronic means or to file tax returns and
pay taxes by electronic means. Pursuant to Section 2 of Chapter 2022-151, L.O.F., s. 213.755(1), F.S., is amended to provide that the Executive
Director of the Department of Revenue has authority to require a taxpayer to file returns and remit payments by electronic means where the taxpayer
has paid tax in the prior state fiscal year in an amount greater than or equal to $5,000. The proposed amendments to Rule 12-24.003, F.A.C., amend
the threshold from $20,000 to $5,000 within subsections (1), (2), (4), and (5). The proposed amendments also move the names of certain taxes
(documentary stamp tax; insurance premium taxes, fees, regulatory assessments, excise taxes, and surcharges; and pollutant taxes imposed
under s. 376.75, F.S., and under Chapter 206, Part IV, F.S.) from subsection (1), which requires taxpayers to pay taxes by electronic means, to
subsection (2), which requires taxpayers to file tax returns and pay taxes by electronic means. The names of certain taxes listed within
Rules 12-24.002 and 12-24.003, F.A.C., are amended to delete obsolete language.
