Rule: 12A-15.007 Prev   Up   Next

Rule Title: Records
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax
Chapter: DISCRETIONARY SALES SURTAX

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

VIEW_RULE Effective Date: 12/29/2025
History Notes: Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.054, 212.055, 212.12(6)(a), 212.13(2), 213.053 FS. History–New 12-11-89, Amended 10-2-01, 12-29-25.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12A-15.007
Records 30310286 Effective:
12/29/2025
View Text Final
12A-15.007
Records 1282842 Effective:
10/02/2001