Florida Proposed Rules
| Rule Number: Rule Title |
| 12B-4.003 | Public Use Forms |
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| 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. |
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Forms:
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DR-225: Documentary Stamp Tax Return for Registered Taxpayers' Unrecorded Documents
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| 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. 4-5) |
Purpose:
The purpose of this rulemaking is to implement legislative changes and other updates to a form within Rule 12B-4.003, Public Use Forms. Pursuant to s. 213.755(1), F.S., taxpayers are required to electronically file returns and electronically remit payments of taxes and fees where the taxpayer paid tax in the prior state fiscal year in an amount greater than or equal to $20,000. Section 2 of Chapter 2022-151, L.O.F., amends s. 213.755(1), F.S., to lower this threshold amount from $20,000 to $5,000 effective January 1, 2023. In this rulemaking, Form DR-225, Documentary Stamp Tax Return for Registered Taxpayers' Unrecorded Documents, is revised to notify taxpayers of the requirement to file the return and pay the tax and any surtax that may be due by electronic means if they paid $5,000 or more in documentary stamp tax during the State of Florida's prior fiscal year (July 1-June 30). Form DR-225 is also revised for standard language updates to the form..
