12A-1.097 : Public Use Forms - Florida Administrative Rules, Law, Code, Register

Florida Department of State and Division of Library and Information Services

Rule: 12A-1.097 Prev Up Next

Rule Title: Public Use Forms
Department:	DEPARTMENT OF REVENUE	Add to MyFLRules Favorites
Division:	Sales and Use Tax
Chapter:	SALES AND USE TAX

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

	Effective Date:	8/6/2024
	History Notes:	Rulemaking Authority 201.11, 202.17(3)(a), 202.22(6), 202.26(3), 212.0515(7), 212.0596(3), 212.06(5)(b)13., 212.0596(3), 212.06(5)(b)13., 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), 1002.40(16) FS. Law Implemented 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, 212.031, 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), 212.14(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), 1002.40(13) FS. History–New 4-12-84, Formerly 12A-1.97, Amended 8-10-92, 11-30-97, 7-1-99, 4-2-00, 6-28-00, 6-19-01, 10-2-01, 10-21-01, 8-1-02, 4-17-03, 5-4-03, 6-12-03, 10-1-03, 9-28-04, 6-28-05, 5-1-06, 4-5-07, 1-1-08, 4-1-08, 6-4-08, 1-27-09, 9-1-09, 11-3-09, 1-11-10, 4-26-10, 6-28-10, 7-12-10, 1-12-11, 1-25-12, 1-17-13, 5-9-13, 1-20-14, 1-19-15, 1-11-16, 4-5-16, 1-10-17, 2-9-17, 1-17-18, 4-16-18, 1-8-19, 10-28-19, 12-12-19, 3-25-20, 12-31-20, 6-14-22, 1-1-23, 1-1-24, 2-11-24, 8-6-24.
	References in this version:	Ref-04858 DR-16A Ref-04859 DR-16R Ref-06358 DR-1CON Ref-06361 DR-15AIR Ref-06363 DR-15MO Ref-06364 DR-16P* Ref-06365 DR-17A Ref-06366 DR-18 and DR-18N Ref-06367 DR-29 Ref-06371 DR-1214 Ref-06372 DR-300400 Ref-06373 DR-600013 Ref-07745 DR-5 Ref-07749 DR-72-2 Ref-07750 DR-99A Ref-07853 DR-18R Ref-07854 DR-18RS Ref-09254 DR-1214DCP Ref-09255 DR-5DCP Ref-10175 DR-95B Ref-11202 DR-117000 Ref-11203 DR-117100 Ref-11204 DR-117200 Ref-11205 DR-117300 Ref-11206 DR-HS1 Ref-11207 DR-HS2 Ref-11208 DR-HS3 Ref-11378 DR-7 and DR-15CON R. 01-20 Ref-11380 DR-15 R. 01-20 Ref-11382 DR-15EZ R. 01-20 Ref-11783 DR-1C R. 03/20 Ref-11784 DR-1CCN R. 03/20 Ref-12313 DR-123 R. 01-21 Ref-14227 DR-1 R. 01/22 Ref-14228 DR-1A R. 01/22 Ref-14398 DR-1FA R. 06-22 Ref-14821 DR-1N R. 01-23 Ref-16287 DR-46NT R. 07/23 - Nontaxable Medical Items and General Grocery List Ref-16349 DR-1 TEAM - Application for a Florida Farm Tax Exempt Agricultural Materials (TEAM) Card - N. 01/24 Ref-16858 DR-7N - Instructions for Consolidated Sales and Use Tax Return Ref-16859 DR-15EZN - Instructions for DR-15EZ Sales and Use Tax Returns Ref-16860 DR-15N - Instructions for DR-15 Sales and Use Tax Returns

History of this Rule since Jan. 6, 2006

Section	Description	ID	Publish Date

Development 12A-1.097	Sections 57 and 58, Chapter 2018-118, L.O.F., provide a refund of sales tax paid on fencing materials and building materials used to repair nonresidential farm buildings damaged by Hurricane Irma. This requires the creation ....	21107314	10/31/2018 Vol. 44/213
Development 12A-1.097 ......	The Department is developing a new rule to implement the Hope Scholarship Program. The new rule will provide guidance on how a contribution can be made to the Program; how dealers are to remit and report contributions; how ....	21105568	10/31/2018 Vol. 44/213
Development 12A-1.097 ......	The Department is creating a new rule to address the Florida Sales Tax Credit Scholarship Program. The new rule will provide guidance on how to apply for an allocation; how to claim a credit following approval of the allocation ....	21105471	10/31/2018 Vol. 44/213

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