26206410, 12A-16.008 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 26206410

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

RENTAL CAR SURCHARGE

Overview

RULE:

12A-16.008

Public Use Forms

PURPOSE:

Section 213.755(1), F.S., authorizes the Executive Director of the Department of Revenue to require a taxpayer to file returns and remit payments by electronic means when the amount of tax paid by the taxpayer in the previous state fiscal year was more than $20,000. Effective January 1, 2023, Chapter 2022-151, L.O.F., reduces the electronic filing threshold for a taxpayer to file returns and remit payments from $20,000 to $5,000. The purpose of this rulemaking is to implement this law change and to provide clarifying updates.

SUMMARY:

Beginning January 1, 2023, the proposed amendments to Rule 12A-16.008, F.A.C., incorporate the reduced electronic filing threshold of $5,000 requiring the electronic filing of tax returns and electronic payment of taxes, fees, and surcharges. Form DR-15SWN (Instructions for DR-15SW Solid Waste and Surcharge Return) is revised to notify taxpayers of the lowered threshold amount requiring taxpayers to file Form DR-15SW (Solid Waste and Surcharge Return) and pay the taxes, fees, and surcharges by electronic means. Form DR-15SWN is also revised to provide clarifying language for separately stating the lead-acid battery fee on invoices and provides registration requirements for motor vehicle rental companies, car-sharing services and peer-to-peer car-sharing programs.

RULEMAKING AUTHORITY:

212.18(2), 213.06(1) FS.

LAW:

212.0606, 212.12(2), 213.235, 213.755, 376.70, 403.717, 403.718, 403.7185 FS., section 2, Ch. 2022-151 LOF F.

PRINT PUBLISH DATE:

8/24/2022 Vol. 48/165

COMMENTS:

From 8/24/2022 To 9/14/2022 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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