30088447, 12A-1.0015 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 30088447

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.0015	Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats
12A-1.097	Public Use Forms

PURPOSE:

The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), and Rule 12A-1.0015 (Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats), F.A.C., is to reflect the amendments to paragraph 212.06(5)(b), F.S., provided in section 43, Ch. 2025-208, L.O.F., regarding a Florida Certificate of Forwarding Agent Address, effective January 1, 2026, the repeal of the tax on real property leases provided in section 43, Ch. 2025-208, L.O.F., effective October 1, 2025, and the repeal of the tax on aviation fuel provided in section 49, Ch. 2025-208, L.O.F., effective January 1, 2026.

SUMMARY:

The proposed amendments to Rule 12A-1.0015 (Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats), and Rule 12A-1.097, F.A.C. (Public Use Forms), reflect: (1) the requirement for the Department report the state sales tax rate and discretionary sales surtax rate in the Department’s Tax and Address Lookup System as zero for each eligible certified address with a unique five-digit zip code provided by the United States Postal Service; (2) documentation requirements for a forwarding agent that has been assigned a unique five-digit zip code; and (3) the conditions for which a forwarding agent must surrender its Florida Certificate of Forwarding Agent Address. 
The proposed amendments to Rule 12A-1.097, F.A.C., incorporate, by reference: (1) updates to registration applications forms DR-1, DR-1A, and DR-1N, to reflect the repeal of the taxes on real property leases and aviation fuel; and (2) updates to the Application for a Florida Certificates of Forwarding Agent Address reflecting the law changes.

RULEMAKING AUTHORITY:

201.11, 202.17(3)(a), 202.22(6), 202.26(3), 212.05(1)(a)2.f., 212.0515(7), 212.06(5)(b)13., 212.0596(3), 212.07(1)(b), 212.08(7), 212.099(10), 212.11(5)(b), 212.12(1)(a)2., 212.18(2), (3), 212.183, 213.06(1), 288.1258(4)(c), 376.70(6)(b), 376.75(9)(b), 403.718(3)(b), 403.7185(3)(b) FS.

LAW:

125.0104, 125.0108, 201.01, 201.08(1)(a), 201.133, 202.11(2), (3), (6), (16), (24), 202.22(3)-(6), 202.28(1), 203.01, 212.02(20), 212.03, 212.0305, 212.031, 212.04, 212.05, 212.0501, 212.0515, 212.054, 212.055, 212.0596, 212.05965, 212.06, 212.0606, 212.07(1), (8), 212.08, 212.084(3), 212.085, 212.09, 212.096, 212.099, 212.11(1), (4), (5), 212.12(1), (2), (9), (13), 212.13(1), (2), (3), (4), 212.14(2), (4), (5), 212.18(2), (3), 212.183, 212.1832, 212.21(3), 213.235(1), (2), 213.29, 213.37, 213.755, 215.26(6), 219.07, 288.1258, 290.00677, 365.172(9), 376.70(2), 376.75(2), 403.718, 403.7185(3), 443.131, 443.1315, 443.1316, 443.171(2) FS.

PRINT PUBLISH DATE:

10/13/2025 Vol. 51/199

COMMENTS:

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

REFERENCE MATERIALS:

Ref-18760 DR-1: Florida Business Tax Application
Ref-18761 DR-1A: Application for Registered Businesses to Add a New Florida Location
Ref-18762 DR-1FA: Application for a Florida Certificate of Forwarding Agent Address
Ref-18763 DR-1N: Registering Your Business

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