Florida Dept. of Revenue - Chapter 12A-1: Sales and Use Tax (2023 Annual Forms)

Florida Proposed Rules

Rule Number: Rule Title

12A-1.097

Public Use Forms

Next Step:

At the September 18, 2023, 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 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 December 12, 2023. These rules went into effect on January 1, 2024.

Forms:

DR-7N: Instructions for Consolidated Sales and Use Tax Return
DR-15N: Instructions for DR-15 Sales and Use Tax Returns
DR-15EZN: Instructions for DR-15EZ Sales and Use Tax Returns

Final Language:	January 1, 2024
Certification Package:	December, 12, 2023
Certification Letter to JAPC:	December, 4, 2023
Hearing Information:	October 12, 2023 [Canceled, no request received]
Package Filed with JAPC:	September 19, 2023
Notice of Proposed Rule:	September 19, 2023 (Vol. 49, No. 182)
Cabinet Meeting for Hearing:	September 18, 2023
Notice of Public Meeting - Cabinet for Hearing:	September 12, 2023 (Vol. 49, No. 177)
Workshop Information:	July 27, 2023 [Canceled, no request received]
Draft Rule Language:	July 27, 2023
Notice of Rule Development:	July 12, 2023 (Vol. 49, No. 134)

Purpose: The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms) 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 the rental of commercial property from 5.5% to 4.5%, as amended by s. 22, Ch. 2023-157, L.O.F., effective December 1, 2023.