28919500, 12-24.002 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 28919500

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:

12-24.002	Definitions
12-24.003	Requirements to File or to Pay Taxes by Electronic Means
12-24.011	Public Use Forms

PURPOSE:

The purpose of the draft amendments to Rule 12-24.002 (Definitions), is to add the taxes on natural gas fuel tax to those required to be paid and reported by electronic means effective January 1, 2026, as provided in section 206.996, F.S., as amended by Section 23, Chapter 2024-158, L.O.F.
The purpose of the draft amendments to Rule 12-24.003 (Requirements to File or to Pay Taxes by Electronic Means), is to provide that taxpayers filing a consolidated sales and use tax return or prepaid wireless fee return must pay taxes and file returns by electronic means, to provide that fuel dealers must pay taxes and file returns as provided in Rule 12B-5.600, F.A.C., and to clarify that the Department will notify taxpayers who initially meet requirements to pay tax or to file tax returns by electronic means at their last address of record. The purpose of the draft amendments to Rule 12-24.011 (Public Use Forms), F.A.C., is to update the title of Form DR-655, and to incorporate, by reference, the tax type code for the taxes on natural gas fuel used in motor vehicles beginning on January 1, 2026

SUBJECT:

The subject of the rule workshop is the requirements for electronic payment and filing of returns for consolidated sales and use tax and consolidated prepaid wireless fee and for fuel dealers.

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:

119.071(5), 202.30, 206.485, 206.996, 212.11(4)(f), 212.08(5)(q), 213.755, 220.21(2), (3), 443.1317, 443.163 FS.

PRINT PUBLISH DATE:

10/28/2024 Vol. 50/211

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., 119.071(5), 202.30, 206.485, 206.996, 212.11(4)(f), 212.08(5)(q), 213.755, 220.21(2), (3), 443.1317, 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=12-24.002&PDate=10/28/2024&Section=1

REFERENCE MATERIALS:

No reference(s).

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