24977032, 12-24.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 24977032

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Chapter:

PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS

Overview

RULE:

12-24.001	Scope of Rules
12-24.003	Requirements to File or to Pay Taxes by Electronic Means

PURPOSE:

The purpose of this rulemaking is to update the Department’s rules on the payment of taxes and submission of returns by electronic means to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida. Section 10 of the chapter law amends Section 212.11, Florida Statutes, to require a marketplace provider that is a dealer and a person who is required to collect and remit sales tax on remote sales to file returns and pay taxes by electronic means. Rules 12-24.001 and 12-24.003 are amended to reflect these provisions.

SUBJECT:

This rulemaking addresses electronic filing of sales and use tax returns and electronic remittance of sales and use tax by businesses reporting sales tax due on remote sales.

RULEMAKING AUTHORITY:

202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3), 443.1317, 443.163(1) FS.

LAW:

202.30, 206.485, 212.11(4)(f), 213.755, 220.21(2), (3), 443.163 FS.

PRINT PUBLISH DATE:

9/9/2021 Vol. 47/175

RELATED STATUTES
AND LAWS:

202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3), 443.1317, 443.163(1) FS., 202.30, 206.485, 212.11(4)(f), 213.755, 220.21(2), (3), 443.163 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12-24.001&PDate=9/9/2021&Section=1

REFERENCE MATERIALS:

No reference(s).

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