30087768, 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: 30087768

Notice of Proposed Rule

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:

: Part III, Aviation Fuel, Chapter 206, F.S., is repealed by section 27, Ch. 2025-208, L.O.F., effective January 1, 2026, repealing the tax on aviation fuel. 
The purpose of the proposed amendments to Rule 12-24.002, F.A.C. (Definitions), is to reflect the repeal of the tax and to reflect the updated title of the prepaid wireless fee. 
The purpose of the proposed amendments to Rule 12-24.003, F.A.C. (Requirements to File or to Pay Taxes by Electronic Means), is to reflect the repeal of the tax on aviation fuel, to clarify the electronic filing requirements for consolidated sales and use tax and the prepaid wireless fee return, clarify the filing requirements for fuel tax dealers, and clarify how the Department will notify taxpayers who initially meet requirements to pay tax or to file tax returns by electronic means. 
The purpose of the proposed amendments to Rule 12-24.011, F.A.C. (Public Use Forms), is to certify the application used to enroll in the Department’s eServices and update the information on how to obtain copies of forms from the Department.

SUMMARY:

The proposed amendments to Rule 12-24.002, F.A.C. (Definitions), remove the aviation fuel tax types and updates the title of the prepaid wireless fee.
The proposed amendments to Rule 12-24.003, F.A.C. (Requirements to File or to Pay Taxes by Electronic Means), provide the requirements for electronic payment and filing of returns for consolidated sales and use tax and consolidated prepaid wireless fee, clarify that fuel dealers must pay taxes and file fuel tax returns as provided in Rule 12B-5.600, F.A.C., and clarify taxpayers who initially meet requirements to pay tax or to file tax returns by electronic means will be notified at their last known address.  
The proposed amendment to Rule 12-24.011, F.A.C. (Public Use Forms), incorporates, by reference form DR-600 used by taxpayers to enroll in the Department’s eServices and update the information on how to obtain copies of forms from the Department.

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, 212.08(5)(q), 212.11(4)(f), 213.755, 220.21(2), (3), 443.163 FS.

PRINT PUBLISH DATE:

10/13/2025 Vol. 51/199

COMMENTS:

From 10/13/2025 To 11/3/2025 (21 Days)

REFERENCE MATERIALS:

Ref-18767 DR-600: Enrollment and Authorization for eServices

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