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, Surtax, Surcharge, and Fees; Communications Services Tax
Chapter:	SALES AND USE TAX

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

	Effective Date:	1/1/2026
	History Notes:	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 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, 212.04, 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. 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, 2-20-25, 12-29-25, 1-1-26.
	References in this version:	Ref-06358 DR-1CON Ref-06361 DR-15AIR Ref-06365 DR-17A Ref-06366 DR-18 and DR-18N Ref-06367 DR-29 Ref-06372 DR-300400 Ref-06373 DR-600013 Ref-07749 DR-72-2 Ref-07750 DR-99A Ref-07853 DR-18R Ref-07854 DR-18RS Ref-09255 DR-5DCP Ref-10175 DR-95B Ref-11382 DR-15EZ R. 01-20 Ref-11784 DR-1CCN R. 03/20 Ref-12313 DR-123 R. 01-21 Ref-16349 DR-1 TEAM - Application for a Florida Farm Tax Exempt Agricultural Materials (TEAM) Card - N. 01/24 Ref-17768 DR-7 - Consolidated Sales and Use Tax Return Ref-17770 DR-15 - Sales and Use Tax Return Ref-17771 DR-15CON - Consolidated Summary – Sales and Use Tax Return Ref-17773 DR-42 - Application/Order Form for Boat Decal Sets Ref-17774 DR-42E - Application for Extension of 90-Day Decal to 180 Days Ref-17775 DR-1214 - Application for Temporary Tax Exemption Permit Ref-17776 DR-HS1 - Florida Tax Credit Scholarship Program – Motor Vehicle Sales Tax Credit – Contribution Election Ref-17777 DR-HS2 - Florida Tax Credit Scholarship Program – Motor Vehicle Sales Tax Credit – Dealer Contribution Collection Report Ref-17778 DR-HS3 - Florida Tax Credit Scholarship Program – Motor Vehicle Sales Tax Credit – Contributions Received by an Eligible Nonprofit Scholarship-Funding Organization Ref-17795 DR-1214DCP - Application for Data Center Property Temporary Tax Exemption Certificate Ref-18749 DR-1C: Application for Collective Registered of Living or Sleeping Accommodations Ref-18750 DR-5: Application for a Consumer's Certificate of Exemption Instructions Ref-18751 DR-7N: Instructions for Consolidated Sales and Use Tax Return Ref-18752 DR-15EZN: Instructions for DR-15EZ Sales and Use Tax Returns Ref-18753 DR-15MO: Out-of-State Purchase Return Ref-18754 DR-15N: Instructions for DR-15 Sales and Use Tax Returns Ref-18755 DR-16A: Application for Self-Accrual Authority and Direct Pay Permit Ref-18756 DR-16P: Sales and Use Tax Direct Pay Permit Ref-18757 DR-16R: Renewal Notice and Application for Sales and Use Tax Direct Pay Permit Ref-18758 DR-46NT: Nontaxable Medical Items and General Grocery List Ref-18759 DR-231: Certificate of Exemption for Entertainment Industry Qualified Production Company 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

History of this Rule since Jan. 6, 2006

Section	Description	ID	Publish Date

Development 12A-1.097 ......	The purpose of the creation of the proposed Rule 12A-1.108, F.A.C., is to: (1) provide guidance regarding the exemption for purchases of data center property in Section 212.08(5)(s), F.S., which became effective July 1, ....	19663566	11/2/2017 Vol. 43/213
Development 12A-1.007 ......	The purpose of the proposed amendments to Rule 12A-1.007, F.A.C., is to: (1) correct the title provided for Form DR-123, Affidavit for Partial Exemption of Motor Vehicle Sold to a Resident of Another State for Licensing ....	19663469	11/2/2017 Vol. 43/213

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