31429278, 12A-1.007 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 31429278

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.007	Aircraft, Boats, Mobile Homes, and Motor Vehicles
12A-1.0371	Sales of Coins, Currency, or Bullion
12A-1.053	Electric Power and Energy
12A-1.097	Public Use Forms
12A-1.110	Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit Scholarship Program
12A-1.117	Annual Back-to-School Sales Tax Holiday

PURPOSE:

The purpose of the proposed amendment to Rule 12A-1.007, F.A.C. (Aircraft, Boats, Mobile Homes, and Motor Vehicles), is to incorporate legislative changes to subsection 207.002(8) and paragraph 212.08(7)(aa), F.S., as amended by ss. 2 and 29, Ch. 2026-39, LOF., which replaces the phrase ‘commercial motor vehicle’ with ‘qualified motor vehicle’. Additional amendments update statutory references within paragraph (9)(b) from provisions of Ch. 327, F.S., to Ch. 328, F.S.   
The purpose of the proposed amendment to Rule 12A-1.0371, F.A.C. (Sales of Coins, Currency, or Bullion), is to amend paragraph (1)(a) to incorporate legislative changes to s. 212.05(1)(j), F.S., per s. 1, Ch. 2025-100 and 2026-132, L.O.F., which provides, effective July 1, 2026, any gold coin or silver coin recognized as legal tender in Florida pursuant to s. 215.986, F.S., is also is also excluded from sales tax. 
The purpose of the proposed amendments to Rule 12A-1.053, F.A.C. (Electric Power and Energy), is to reflect the amendments to s. 212.08(7)(j), F.S., by changing the term “licensed family day care homes” to “licensed family child care homes” in order to remain consistent with the amendment of this term throughout Ch. 2026-140, LOF., effective July 1, 2026. 
The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to amend form DR-15AIR, Sales and Use Tax Return for Aircraft, for clarification of the calculation and reporting requirements of Florida state use tax, including discretionary sales surtax, on the purchase of an aircraft from a private seller when Florida sales tax was not paid to the seller, and for administrative changes to form DR-300400 – Boat, Motor Vehicle, or Aircraft Dealer Application for Special Estimation of Taxes.  
The purpose of the proposed amendments to Rule 12A-1.110, F.A.C. (Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit Scholarship Program), is to incorporate legislative changes contained in s. 28, Ch. 2026-239, LOF., as amended by 212.1832(1)(d), F.S., which provides that the term “motor vehicle” excludes heavy trucks with a net vehicle weight of 8,000 pounds or more and includes heavy trucks with a net vehicle weight less than 8,000 pounds.
The purpose of the proposed amendments to Rule 12A-1.117, F.A.C. (Annual Back-to-School Sales Tax Holiday), is to incorporate legislative changes contained in s. 27, Ch. 2026-239, L.O.F., as amended in s. 212.08(20), F.S., amending the definition of ‘Holiday Period’.

SUMMARY:

Rule 12A-1.007, F.A.C.: The amendment of the phrase ‘commercial motor vehicle’ to ‘qualified motor vehicle’ and statutory references within paragraph (9)(b). Rule 12A-1.0371, F.A.C.: Updates to paragraph (1)(a) to state that gold coins or silver coins are recognized as legal tender and are exempt from sales tax. Rule 12A-1.053, F.A.C.: The amendment of the term “licensed family day care homes” to “licensed family child care homes”. Rule 12A-1.097, F.A.C.: The substantial rewrite of form DR-15AIR, Sales and Use Tax Return for Aircraft for clarification of the calculation of use tax and the reporting requirements for the purchase of an airplane and administrative changes to form DR-300400 – Boat, Motor Vehicle, or Aircraft Dealer Application for Special Estimation of Taxes. Rule 12A-1.110, F.A.C.: The amendment of the definition of “motor vehicle” to include heavy trucks with a net vehicle weight less than 8,000 pounds. Rule 12A-1.117, F.A.C.: The amendment of the Back-to-School Sales Tax Holiday definition of ‘holiday period’.

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), 212.11(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, 212.03, 212.0305, 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, 212.11(1), (4), (5), 212.12(1), (2), (9), (13), 212.14(2), (4), (5), 212.18(2), (3), 212.183, 212.1832, 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:

9/30/2026 Vol. 52/190

COMMENTS:

From 9/30/2026 To 10/21/2026 (21 Days)

REFERENCE MATERIALS:

Ref-06361 DR-15AIR
Ref-06372 DR-300400
Ref-20120 DR-15AIR: Sales and Use Tax Return for Aircraft
Ref-20121 DR-300400 - Boat, Motor Vehicle, or Aircraft Dealer Application for Special Estimation of Taxes

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