26059261, 12A-16.008 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 26059261

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

RENTAL CAR SURCHARGE

Overview

RULE:

12A-16.008

Public Use Forms

PURPOSE:

The purpose of this rulemaking is to implement legislative changes, as well as clarifying updates, to a form within Rule 12A-16.008, Public Use Forms. Pursuant to s. 213.755(1), F.S., taxpayers are required to electronically file returns and electronically remit payments of taxes and fees where the taxpayer paid tax in the prior state fiscal year in an amount greater than or equal to $20,000. Section 2 of Chapter 2022-151, L.O.F., amends s. 213.755(1), F.S., to lower this threshold amount from $20,000 to $5,000 effective January 1, 2023. In this rulemaking, Form DR-15SWN, Instructions for DR-15SW Solid Waste and Surcharge Return, is revised to notify taxpayers of the lowered threshold amount requiring taxpayers to file Form DR-15SW, Solid Waste and Surcharge Return, and pay the taxes, fees, and surcharges by electronic means. Form DR-15SWN is also revised for standard language updates and to provide clarifying language related to separately stating the lead-acid battery fee on invoices and registration requirements for motor vehicle rental companies, car-sharing services and peer-to-peer car-sharing programs.

SUBJECT:

This rulemaking addresses changes to instructions for the Florida solid waste and surcharge return.

RULEMAKING AUTHORITY:

212.18(2), 213.06(1) FS.

LAW:

212.0606, 212.12(2), 213.235, 213.755, 376.70, 403.717, 403.718, 403.7185 FS., section 2, Ch. 2022-151 LOF F.

PRINT PUBLISH DATE:

7/12/2022 Vol. 48/134

RELATED STATUTES
AND LAWS:

212.18(2), 213.06(1) FS., 212.0606, 212.12(2), 213.235, 213.755, 376.70, 403.717, 403.718, 403.7185 FS., section 2, Ch. 2022-151 LOF F.

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-16.008&PDate=7/12/2022&Section=1

REFERENCE MATERIALS:

No reference(s).

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.