Rule: 12B-6.005 Prev Up Next
| Rule Title: Payment of Tax; Reports; Public Use Forms | |||
| Department: | DEPARTMENT OF REVENUE |
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| Division: | Miscellaneous Tax | ||
| Chapter: | GROSS RECEIPTS TAX | ||
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
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Effective Date: | 1/1/2023 |
| History Notes: | Rulemaking Authority 213.06(1) FS. Law Implemented 203.01, 203.012, 213.255(1), (2), (3), 213.37, 213.755, 215.26 FS. History–New 11-13-78, Amended 7-1-80, 8-26-81, Formerly 12B-6.05, Amended 10-4-89, 12-19-89, 5-4-03, 9-28-04, 9-18-08, 2-17-15, 1-11-16, 1-10-17, 1-1-23. | |
| References in this version: |
Ref-14830 DR-133 R. 01-23 |
| Notice / Adopted |
Description | ID | Publish Date |
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Payment of Tax; Reports; Public Use Forms | 26631076 |
Effective: 01/01/2023 |
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Section 213.755(1), F.S., authorizes the Executive Director of the Department of Revenue to require a taxpayer to file returns and remit payments by electronic means when the amount of tax paid by the taxpayer in the previous .... | 26206992 |
8/24/2022 Vol. 48/165 |
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Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file .... August 23, 2022, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, .... |
26155485 |
8/12/2022 Vol. 48/157 |
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The purpose of this rulemaking is to implement legislative changes and other updates to a form within Rule 12B-6.005, Payment of Tax; Reports; Public Use Forms. Pursuant to s. 213.755(1), F.S., taxpayers are required to .... | 26059649 |
7/12/2022 Vol. 48/134 |
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Payment of Tax; Reports; Public Use Forms | 18421287 |
Effective: 01/10/2017 |
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The purpose of the proposed amendments to Rule 12B-6.005, F.A.C., is to adopt, by reference, changes to the Gross Receipts Tax Return, form DR-133. | 18152112 |
10/26/2016 Vol. 42/209 |
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The purpose of the proposed amendments to Rule 12B-6.005, F.A.C., is to adopt, by reference, changes to the Gross Receipts Tax Return, form DR-133. | 17973923 |
9/7/2016 Vol. 42/174 |
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Payment of Tax; Reports; Public Use Forms | 16957072 |
Effective: 01/11/2016 |
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The purpose of the proposed amendments to Rule 12B-6.005, F.A.C. (Payment of Tax; Reports; Public Use Forms), is to adopt, by reference, changes to the Gross Receipts Tax Return, form DR-133. The purpose of the proposed .... | 16692262 |
10/29/2015 Vol. 41/211 |
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The purpose of the proposed amendments to Rule 12B-6.005, F.A.C. (Payment of Tax; Reports; Public Use Forms), is to adopt, by reference, changes to the Gross Receipts Tax Return, form DR-133. The purpose of the proposed .... | 16509902 |
9/22/2015 Vol. 41/184 |
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Payment of Tax; Reports; Public Use Forms | 15622740 |
Effective: 02/17/2015 |
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Scope; Definitions; Index Price, Imposition of the Gross Receipts Tax, Payment of Tax; Reports; Public Use Forms | 15381113 |
12/16/2014 Vol. 40/242 |
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The purpose of the proposed amendments to Rule Chapter 12B-6, F.A.C. (Gross Receipts Tax), is to clarify that the provisions of the rule chapter apply only to the 2.5 percent tax imposed by subparagraph 203.01(1)(a)1., F.S., .... | 15296723 |
11/19/2014 Vol. 40/225 |
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The purpose of the proposed amendments to Rule Chapter 12B-6, F.A.C. (Gross Receipts Tax), is to clarify that the provisions of the rule chapter apply only to the 2.5 percent tax imposed by subparagraph 203.01(1)(a)1., F.S., .... | 15175958 |
10/15/2014 Vol. 40/201 |
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Payment of Tax; Reports; Public Use Forms | 6118292 |
Effective: 09/18/2008 |
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Imposition of the Gross Receipts Tax, Imposition of the Gross Receipts Tax, Payment of Tax; Reports; Public Use Forms | 5970270 |
8/8/2008 Vol. 34/32 |
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Approval of the proposed amendments to Rule Chapter 12B-6 (Gross Receipts Tax). Notice of this proposed adoption was published in the Florida .... August 12, 2008, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, .... |
5929724 |
8/1/2008 Vol. 34/31 |
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The purpose of the proposed amendments to Rule Chapter 12B-6, Florida Administrative Code (F.A.C.), Gross Receipts Tax, is to implement: (1) the provisions of Sections 203.01 and 203.012, Florida Statutes (F.S.), as amended .... | 5621846 |
5/16/2008 Vol. 34/20 |
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The purpose of this rule development is to include the provisions of Section 2, Chapter 2007-60, L.O.F., which moves the due date of the payment of the gross receipts tax imposed on utility services from the last day of .... | 4912291 |
11/21/2007 Vol. 33/47 |
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The purpose of this rule development is to include the provisions of Section 2, Chapter 2007-60, L.O.F., which moves the due date of the payment of the gross receipts tax imposed on utility services from the last day of .... | 4879214 |
11/16/2007 Vol. 33/46 |
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The purpose of the proposed amendments to Rule Chapter 12B-6, F.A.C., Gross Receipts Tax, is to implement the provisions of Sections 203.01 and 203.012, F.S., as amended by Sections 1 and 2, Chapter 2005-148, L.O.F., which, .... | 3578638 |
2/23/2007 Vol. 33/08 |
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Payment of Tax; Reports; Public Use Forms | 1289147 |
Effective: 09/28/2004 |
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