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Florida Proposed Rules


Rule Number:Rule Title
12A-19.100Public Use Forms

Next Step:At the December 17, 2024, meeting, the Governor and Cabinet approved the publication of the Notice of Proposed Rulemaking and subsequent adoption of the proposed rule if the substance of the proposed rule [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 this rule and the Department filed this rule for certification with the Department of State on January 31, 2025. This rule will go into effect on February 20, 2025.

Forms:
DR-700016: Florida Communications Services Tax Return
DR-700016N: Instructions for Completing the Florida Communications Services Tax


Certification Package:January 31, 2025
Certification Letter to JAPC:January 24, 2025
Hearing Information:January 14, 2025 (canceled, no request received)
Package Filed with JAPC:December 20, 2024
Notice of Proposed Rule:December 18, 2024 (Vol. 50, No. 245)
Cabinet Meeting for Hearing:December 17, 2024
Revised Notice of Public Meeting - Cabinet for Hearing:December 12, 2024 (Vol. 50. No. 241)
Notice of Public Meeting - Cabinet for Hearing:December 11, 2024 (Vol. 50. No. 240)
Workshop Transcript:August 15, 2024
Workshop Information:August 15, 2024
Draft Rule Language:August 15, 2024
Notice of Rule Development:August 1, 2024 (Vol. 50, No. 150)

Purpose:    The purpose of the draft amendments to Rule 12A-19.100, F.A.C., is to adopt, by reference, changes to forms used to report the Florida Communications Services Tax Return (Form DR-700016) to update local tax rates for reporting periods beginning January 2025, and to remove returns for reporting periods prior to January 2024. When in effect, the rule will provide the final reporting period for the current tax return, January 2024-December 2024, and adopt a new Florida Communications Services Tax Return (Form DR-700016) with local communications services tax rates for reporting periods beginning January 2025. Also, the purpose of the draft amendments to Rule 12A-19.100, F.A.C., is to separate the instructions (Form DR-700016N) from the tax return (Form DR-700016).