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Recently Adopted Rules

Effective March 27, 2025

    Rule 12D-8.0064: Assessments; Correcting Errors in Assessments of a Homestead

    Chapter 12D-17: Truth in Millage (2024 Legislative Changes)

Effective February 20, 2025

    Rule 12-6.003: Protest of Notices of Proposed Assessment Issued by the Department Which Result from and Audit

    Rule 12-21.205: Departmental Levy on Frozen Assets; Procedures (2024 Legislative Changes)

    Chapter 12-29: Multitax Credits

    Chapter 12A-1: Sales and Use Tax (2024 Legislative Changes)

    Chapter 12A-15: Discretionary Sales Surtax (2024 Legislative Changes)

    Rule 12A-19.100: Public Use Forms (2024 Annual Rate Changes)

    Rule 12B-7.008: Public Use Forms

    Rule 12B-8.003: Tax Statement; Overpayments (2024 Annual Forms)

    Chapter 12C-1: Corporate Income Tax (2024 Legislative Changes)

Effective July 10, 2024

    Chapter 12E-1 (3)

Effective August 6, 2024

    Chapter 12A-1: Sales and Use Tax (Commercial Rental)

Effective June 18, 2024

    Rule 12D-51.001 Florida Agricultural Classified Use Real Property Appraisal Guidelines

Effective February 11, 2024

    Chapter 12A-1: Sales and Use Tax (TEAM Card)

    Chapter 12A-19: Communications Services Tax (Annual Rate Change)​

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Florida Department of Revenue
5050 West Tennessee Street, Tallahassee, FL 32399

This website is supported by Grant Number 2501FLSCSS from the Office of Child Support Services within the Administration for Children and Families, a division of the U.S. Department of Health and Human Services. Neither the Administration for Children and Families nor any of its components operate, control, are responsible for, or necessarily endorse this website (including, without limitation, its content, technical infrastructure, and policies, and any services or tools provided). The opinions, findings, conclusions, and recommendations expressed are those of the author(s) and do not necessarily reflect the views of the Administration for Children and Families and the Office of Child Support Services.