25359891, 12ER21-6 - Florida Administrative Rules, Law, Code, Register

Home

Florida Department of State and Division of Library and Information Services

Notice: 25359891

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Overview

RULE:

12ER21-6

Requirements to File or to Pay Taxes by Electronic Means.

SUMMARY:

Notice of Renewal of Emergency Rule 12ER21-6 amends Rule 12-24.003, F.A.C., by adding marketplace providers and taxpayers required to collect sales tax on remote sales to the list of taxpayers who are required to file returns electronically.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Danielle Boudreaux, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone: (850)717-7082.

PRINT PUBLISH DATE:

12/14/2021 Vol. 47/240

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=12ER21-6&PDate=12/14/2021&Section=4

REFERENCE MATERIALS:

No reference(s).

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.