Florida Department of State and Division of Library and Information Services
Notice: 31486314
Notice of Change/Withdrawal/Correction
Department: DEPARTMENT OF REVENUE
Division: Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax
Chapter: SALES AND USE TAX

VIEW NOTICE

Overview
RULE:
12A-1.071   Rentals, Leases, or License to Use Tangible Personal Property
PRINT PUBLISH DATE: 10/12/2026   Vol. 52/198
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-1.071&PDate=10/12/2026&Section=3
REFERENCE MATERIALS: No reference(s).


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