Florida Department of State and Division of Library and Information Services
Notice: 29828778
Notice of Development of Rulemaking
Department: DEPARTMENT OF REVENUE
Division: Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax
Chapter: DISCRETIONARY SALES SURTAX

VIEW NOTICE

Overview
RULE:
12A-15.003   Admissions; Tangible Personal Property; Services; Service Warranties; Real Property and Transient Accommodations; Use Tax
12A-15.004   Specific Limitations
12A-15.005   Permits, Certificates, and Affidavits
12A-15.007   Records
12A-15.014   Transition Rule
RULEMAKING AUTHORITY: 212.0596(3), 212.18(2), 213.06(1) FS.
LAW: 212.02(15), (19), 212.04(1), 212.05(1), 212.0506, 212.05(1), 212.05011, 212.054, 12.055, 212.0596, 212.06(1), (2), (4), (6), (8), (10), 212.07(8), 212.12(6), 212.13(2), 212.18(3), 212.183 FS., ss. 37, 40, 50, 54, Ch. 2025-208 LOF F.
PRINT PUBLISH DATE: 7/31/2025   Vol. 51/148
RELATED STATUTES
AND LAWS: 		212.0596(3), 212.18(2), 213.06(1) FS., 212.02(15), (19), 212.04(1), 212.05(1), 212.0506, 212.05(1), 212.05011, 212.054, 12.055, 212.0596, 212.06(1), (2), (4), (6), (8), (10), 212.07(8), 212.12(6), 212.13(2), 212.18(3), 212.183 FS., ss. 37, 40, 50, 54, Ch. 2025-208 LOF F.
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=12A-15.003&PDate=7/31/2025&Section=1
REFERENCE MATERIALS: No reference(s).


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