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:	2/11/2024
	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.
	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-16257 DR-7N R. 01/24 - Instructions for Consolidated Sales and Use Tax Return Ref-16258 DR-15EZN R. 01/24 - Instructions for DR-15EZ Sales and Use Tax Returns Ref-16259 DR-15N R. 01/24 - Instructions for DR-15 Sales and Use Tax Returns 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

History of this Rule since Jan. 6, 2006

Section	Description	ID	Publish Date

Development 12A-1.070 ......	The purpose of the proposed amendments to Rule 12A-1.070 (Leases and Licenses of Real Property; Storage of Boats and Aircraft), F.A.C., is to reflect the decrease of the state sales tax rate from 4.5 % to 2.0%, effective ....	28276390	4/18/2024 Vol. 50/77
Final 12A-1.097	Public Use Forms	27979667	Effective: 02/11/2024
Final 12A-1.097	Public Use Forms	27861812	Effective: 01/01/2024
Proposed 12A-1.097 ......	Section 1, Chapter 2023-154, L.O.F., created the Florida Farm Tax Exempt Agricultural Materials (TEAM) Card in section 212.08(19), F.S. A farmer whose property is classified as agricultural or who has implemented agricultural ....	27858320	12/20/2023 Vol. 49/245
Public Meeting 12A-1.097 ......	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 .... December 19, 2023, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	27843479	12/8/2023 Vol. 49/237
Development 12A-1.097 ......	Section 1 of Chapter 2023-154, Laws of Florida (L.O.F.), creates a process by which a farmer whose property meets certain requirements may apply to the Department of Revenue for a Florida Farm Tax Exempt Agricultural Materials ....	27684884	10/19/2023 Vol. 49/204
Proposed 12A-1.001 ......	The purpose of the proposed amendments to Rule 12A-1.001, F.A.C. (Specific Exemptions), is to remove the unnecessary provision that the exemption in s. 212.08(7)(x), F.S., for certain sporting equipment brought into Florida ....	27570715	9/19/2023 Vol. 49/182
Public Meeting 12A-1.001 ......	Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of the rules and approval to file and .... September 18, 2023, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	27533467	9/12/2023 Vol. 49/177
Development 12A-1.097	The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms) is to incorporate, by reference, updates to Form DR-15N (instructions to Form DR-15), Form DR-15EZN (instructions to Form DR-15EZ), and ....	27322686	7/12/2023 Vol. 49/134
Development 12A-1.001 ......	: The purpose of the proposed amendments to Rule 12A-1.001, F.A.C. (Specific Exemptions), is to remove the unnecessary provision that the exemption in s. 212.08(7)(x), F.S., for sporting equipment brought into Florida for ....	27314829	7/12/2023 Vol. 49/134
Development 12A-1.0092 ......	The purpose of the proposed amendments to Rule 12A-1.0092, F.A.C., is to incorporate the exemption in s. 212.08(7)(uuu), F.S., for the sale of private investigations services by a small private investigative agency to a ....	27280103	6/30/2023 Vol. 49/127
Final 12A-1.097	Public Use Forms	26630688	Effective: 01/01/2023
Proposed 12A-1.005 ......	The purpose of this rulemaking is to implement the following law changes: • Section 212.04(2)(a)5., F.S., provides for an exemption from tax for admissions to certain professional or collegiate sporting events. Section ....	26206313	8/24/2022 Vol. 48/165
Public Meeting 12A-1.005 ......	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, ....	26155000	8/12/2022 Vol. 48/157
Development 12A-1.097	The purpose of this rulemaking is to implement legislative changes and other updates to two forms within Rule 12A-1.097, Public Use Forms. Pursuant to s. 213.755(1), F.S., taxpayers are required to electronically file returns ....	26059164	7/12/2022 Vol. 48/134
Final 12A-1.097	Public Use Forms	25922782	Effective: 06/14/2022
Development 12A-1.097	The purpose of this proposed rulemaking is to clarify sales and use tax registration instructions for motor vehicle rental companies, car sharing services, and peer-to-peer car sharing programs.	25870208	5/18/2022 Vol. 48/97
Change 12A-1.097	Public Use Forms	25804248	4/27/2022 Vol. 48/82
Proposed 12A-1.0015 ......	The purpose of this rulemaking is to implement the provisions of s. 212.06(5)(b), F.S., as amended by Section 18 of Chapter 2021-31, L.O.F. These legislative changes create a process by which a forwarding agent may apply ....	25720634	4/1/2022 Vol. 48/64
Proposed 12A-1.004 ......	The purpose of this rulemaking is to update the Department’s rules relating to sales and use tax to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida, and Chapter 2021-31, Laws of Florida. Revisions ....	25717918	3/31/2022 Vol. 48/63
Public Meeting 12A-1.0015 ......	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 .... March 29, 2022, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	25675238	3/18/2022 Vol. 48/54
Development 12A-1.0015 ......	The purpose of this rulemaking is to implement the provisions of s. 212.06(5)(b), F.S., as amended by Section 18 of Chapter 2021-31, L.O.F. These legislative changes create a process by which a forwarding agent may apply ....	25202460	11/1/2021 Vol. 47/212
Development 12A-1.097	The purpose of this proposed rulemaking is to amend Form DR-1, Florida Business Tax Application, and Form DR-1A, Application for Registered Businesses to Add a New Florida Location, to revise the question for the registration ....	25027666	9/20/2021 Vol. 47/182
Development 12A-1.004 ......	The purpose of this rulemaking is to update the Department’s rules relating to sales and use tax to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida, and Chapter 2021-31, Laws of Florida. Revisions ....	24977323	9/9/2021 Vol. 47/175
Final 12A-1.097	Public Use Forms	23991124	Effective: 12/31/2020
Proposed 12A-1.001 ......	The purpose of the proposed amendments is to remove notarization requirements, except when a notarized statement to claim an exemption is required by statute, and to remove obsolete language from rules and forms used in ....	23682858	9/24/2020 Vol. 46/187
Public Meeting 12A-1.001 ......	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 .... September 22, 2020, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	23649975	9/15/2020 Vol. 46/180
Development 12A-1.001 ......	The purpose of the proposed amendments is to remove notarization requirements, except when a notarized statement to claim an exemption is required by statute, and to remove obsolete language from rules and forms used in ....	23572763	8/26/2020 Vol. 46/167
Final 12A-1.097	Public Use Forms	23009290	Effective: 03/25/2020
Final 12A-1.097	Public Use Forms	22726729	Effective: 12/12/2019
Proposed 12A-1.060 ......	The purpose of the amendments to Rule 12A-1.060, F.A.C., is to incorporate references to new or updated forms used in the registration process. These forms simplify the initial registration process and allow for a streamlined ....	22684534	12/9/2019 Vol. 45/237
Public Meeting 12A-1.006 ......	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 .... December 3, 2019, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	22639914	11/22/2019 Vol. 45/228
Development 12A-1.060 ......	The purpose of the amendments to Rule 12A-1.060, F.A.C., is to incorporate references to new or updated forms used in the registration process. These forms simplify the initial registration process and allow for a streamlined ....	22555039	10/31/2019 Vol. 45/213
Final 12A-1.097	Public Use Forms	22483259	Effective: 10/28/2019
Proposed 12A-1.070 ......	Section 5, Chapter 2019-42, L.O.F., reduced the state sales tax rate for leases of real property from 5.7% to 5.5%. The purpose of the proposed amendment to Rule 12A-1.070, F.A.C., is to adjust the state sales tax rate reflected ....	22416814	9/25/2019 Vol. 45/187
Public Meeting 12A-1.070 ......	Approval to publish a Notice of Proposed Rule for the following rules: 12A-1.070, Leases and Licenses of Real Property; Storage of Boats and .... September 24, 2019, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	22384901	9/16/2019 Vol. 45/180
Development 12A-1.070 ......	Section 5, Chapter 2019-42, L.O.F., reduced the state sales tax rate for leases of real property from 5.7% to 5.5%. The purpose of the proposed amendment to Rule 12A-1.070, F.A.C., is to adjust the state sales tax rate reflected ....	22290423	8/21/2019 Vol. 45/163
Proposed 12A-1.097 ......	: The Department is creating a new rule to address the Florida Tax Credit Scholarship Program for Commercial Rental Property. The new rule will provide guidance on how to apply for an allocation; how to claim a credit following ....	22184499	7/26/2019 Vol. 45/145
Proposed 12A-1.097 ......	The Department is creating 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 ....	22184305	7/26/2019 Vol. 45/145
Public Meeting 12A-1.097 ......	Approval to publish a Notice of Proposed Rule for the following rules: 12A-1.097 Public Use Forms 12A-1.109 Florida Tax Credit Scholarship .... July 25, 2019, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	22131246	7/17/2019 Vol. 45/138
Misc 12A-1.097 ......	NOTICE OF EXTENSION UNDER SECTION 120.74(5), FLORIDA STATUTES	21621996	3/15/2019 Vol. 45/52
Misc 12A-1.097 ......	NOTICE OF EXTENSION UNDER SECTION 120.74(5), FLORIDA STATUTES	21621899	3/15/2019 Vol. 45/52
Final 12A-1.097	Public Use Forms	21292390	Effective: 01/08/2019
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
Proposed 12A-1.0143 ......	The repeal of Rule 12A-1.043, F.A.C., is necessary due to obsolescence. Changes to Rules 12A-1.070, 12A-1.087, and 12A-1.097, F.A.C., are necessary to implement statutory changes.	20895660	9/14/2018 Vol. 44/180
Development 12A-1.0143 ......	Section 288.1083, F.S., previously provided for a refund of tax to certain manufacturing and spaceport entities under an investment incentive program. This program expired July 1, 2013, and taxpayers are no longer eligible ....	20613293	7/2/2018 Vol. 44/128
Final 12A-1.097	Public Use Forms	20245178	Effective: 04/16/2018
Change 12A-1.097	Public Use Forms	20086486	2/20/2018 Vol. 44/35
Change 12A-1.097	Public Use Forms	20086292	2/20/2018 Vol. 44/35
Development 12A-1.060 ......	The purpose of the amendments to Rule 12A-1.060, F.A.C., is to incorporate references to new or updated forms used in the registration process. These forms simplify the initial registration process and allow for a streamlined ....	20014803	1/31/2018 Vol. 44/21
Final 12A-1.097	Public Use Forms	19910625	Effective: 01/17/2018
Proposed 12A-1.097 ......	The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt, by reference, 2 forms used by data center owners to apply for Data Center Property exemption certificates. The purpose ....	19955439	1/17/2018 Vol. 44/11
Proposed 12A-1.012 ......	The purpose of the proposed amendments to Rule 12A-1.012, F.A.C., is to: (1) remove the recitation of statutory provisions regarding the taxability of sales made on any kind of deferred payment plan; (2) clarify that the ....	19955148	1/16/2018 Vol. 44/10
Change 12A-1.038 ......	Consumer's Certificate of Exemption; Exemption Certificates, Vending Machines, Public Use Forms	19748732	11/17/2017 Vol. 43/223
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
Proposed 12A-1.004 ......	PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12A-1.004, F.A.C., is to update the Department’s webpage link that provides sales tax bracket rates. The purpose of the amendments to Rule 12A-1.005, ....	19552307	10/18/2017 Vol. 43/202
Public Meeting 12A-1.004 ......	Approval to publish a Notice of Proposed Rulemaking for the following rules: Rule 12A-1.004 Sales Tax Brackets Rule 12A-1.005 Admissions Rule .... October 17, 2017, 8:00 a.m. Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	19515835	10/10/2017 Vol. 43/196
Development 12A-1.004 ......	The purpose of the proposed amendments to Rule 12A-1.004, F.A.C., is to update the Department’s webpage link that provides sales tax bracket rates. The purpose of the amendments to Rule 12A-1.005, F.A.C., is to incorporate ....	19368783	9/5/2017 Vol. 43/172
Final 12A-1.097	Public Use Forms	18528860	Effective: 02/09/2017
Final 12A-1.097	Public Use Forms	18420608	Effective: 01/10/2017
Proposed 12A-1.097	The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. is to adopt, by reference, two new forms which are necessary for registration renewal for the operation of amusement machines.	18382875	12/20/2016 Vol. 42/245
Change 12A-1.0115 ......	Sales of Food Products Served, Prepared, or Sold in or by Restaurants, Lunch Counters, Cafeterias, Hotels, Taverns, or Other Like Places of Business and by Transportation Companies., Public Use Forms	18276563	11/17/2016 Vol. 42/224
Proposed 12A-1.0115 ......	The purpose of the proposed amendments to Rule 12A-1.0115, F.A.C., is to incorporate the expanded exemption for food and beverages sold by qualified veterans’ organizations to their members as provided in Section 12, Chapter ....	18148038	10/26/2016 Vol. 42/209
Development 12A-1.0115 ......	The purpose of the proposed amendments to Rule 12A-1.0115, F.A.C., is to incorporate the expanded exemption for food and beverages sold by qualified veterans organizations to their members as provided in Chapter 2016-220, ....	17973341	9/7/2016 Vol. 42/174
Final 12A-1.097	Public Use Forms	17313159	Effective: 04/05/2016
Public Hearing 12A-1.097	Approval of the proposed rules listed below. The following proposed rules were noticed in the December 22, 2015 (Vol. 41, No. 246, pp. 6219-6233), .... March 2, 2016, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	17182500	2/19/2016 Vol. 42/34
Final 12A-1.097	Public Use Forms	16948924	Effective: 01/11/2016
Change 12A-1.097	Public Use Forms	17008094	1/11/2016 Vol. 42/06
Proposed 12A-1.097	The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt, by reference, changes to Form DR-5, Application for Consumer’s Certificate of Exemption. Changes to this form allow for automatic ....	16923704	12/22/2015 Vol. 41/246
Public Meeting 12A-1.097	Approval to publish a Notice of Proposed Rulemaking for the following rules: Rule 12A-1.097 Public Use Forms Rule 12E-1.0052 Unidentifiable .... December 8, 2015, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	16820690	11/25/2015 Vol. 41/229
Change 12A-1.097	Public Use Forms	16799738	11/20/2015 Vol. 41/226
Development 12A-1.097	The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt, by reference, changes to Form DR-5, Application for Consumer’s Certificate of Exemption. Changes to this form allow for automatic ....	16724175	11/4/2015 Vol. 41/215
Proposed 12A-1.007 ......	The purpose of the proposed amendments to Rules 12A-1.007 (Aircraft, Boats, Mobile Homes, and Motor Vehicles) and 12A-1.041 (Photographers and Photo Finishers; Sales by Public Officials of Public Records), F.A.C., is to ....	16693620	10/29/2015 Vol. 41/211
Development 12A-1.007 ......	The purpose of the proposed amendments to Rules 12A-1.007 (Aircraft, Boats, Mobile Homes, and Motor Vehicles) and 12A-1.041 (Photographers and Photo Finishers; Sales by Public Officials of Public Records), F.A.C., is to ....	16509514	9/22/2015 Vol. 41/184
Final 12A-1.097	Public Use Forms	15497028	Effective: 01/19/2015
Public Hearing 12A-1.097	Approval of the proposed rules listed below. The following proposed rules were noticed in the October 17, 2014 (Vol. 40, No. 203, pp. 4610 .... December 9, 2014, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	15321458	11/26/2014 Vol. 40/230
Correction 12A-1.097	Public Use Forms	15202924	10/23/2014 Vol. 40/207
Proposed 12A-1.097	The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt, by reference, updates and changes to forms used by the Department in the administration of sales and use tax.	15185755	10/17/2014 Vol. 40/203
Development 12A-1.097	The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms currently used to administer sales and use tax.	14994762	8/28/2014 Vol. 40/168
Final 12A-1.097	Public Use Forms	14021949	Effective: 01/20/2014
Proposed 12A-1.059 ......	The purpose of the proposed amendments to Rule 12A-1.059, F.A.C. (Fuels), is to provide for the exemption for natural gas used to generate electricity in a non-combustion fuel cell used in stationary equipment provided in ....	13699715	10/21/2013 Vol. 39/205
Development 12A-1.059 ......	The purpose of the proposed amendments to Rule 12A-1.059, F.A.C. (Fuels), is to: (1) provide that effective July 1, 2013, natural gas used to generate electricity in a non-combustion fuel cell used in stationary equipment ....	13325586	8/2/2013 Vol. 39/150
Final 12A-1.097	Public Use Forms	12920999	Effective: 05/09/2013
Proposed 12A-1.003 ......	The purpose of the proposed amendments to Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), is to: (1) repeal an unnecessary rule that restates the statutory requirement of Section 212.12(9), F.S., to collect tax on each single ....	12469949	1/7/2013 Vol. 39/04
Proposed 12A-1.005 ......	The purpose of the proposed amendments to Rule 12A-1.005, F.A.C. (Admissions), is to provide that charges for individuals traveling in air commerce are not subject to the tax imposed on admissions. Effective July 1, 2012, ....	12040045	9/28/2012 Vol. 38/39
Development 12A-1.003 ......	Section 212.12(9), F.S., requires sales tax to be collected on the total price of admissions, license fees, rentals, communications or other services, or sales price of articles sold at any one time. The purpose of the proposed ....	11756611	7/20/2012 Vol. 38/29
Development 12A-1.005 ......	The purpose of the proposed amendments to Rule 12A-1.005, F.A.C. (Admissions), is to provide that charges for individuals traveling in air commerce, such as skydiving, helicopter, or untethered hot air balloon rides, are ....	11754574	7/20/2012 Vol. 38/29
Final 12A-1.097	Public Use Forms	10922314	Effective: 01/25/2012
Proposed 12A-1.0142 ......	The Department of Environmental Protection Florida Renewable Energy Technologies Sales Tax Program, as provided in Section 212.08(7)(ccc), F.S., established by Section 9, Chapter 2008-227, L.O.F., expired July 1, 2010. Section ....	10441291	9/30/2011 Vol. 37/39
Development 12A-1.0142 ......	The Department of Environmental Protection Florida Renewable Energy Technologies Sales Tax Program, as provided in Section 212.08(7)(ccc), F.S., established by Section 9, Chapter 2008-227, L.O.F., expired July 1, 2010. Section ....	10240307	7/29/2011 Vol. 37/30
Final 12A-1.097	Public Use Forms	9560434	Effective: 01/12/2011
Public Meeting 12A-1.097	Approval of the proposed amendments to the rules listed below. These proposed rule amendments were noticed in the October 8, 2010 (Vol. 36, .... December 7, 2010, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	9414740	11/24/2010 Vol. 36/47
Proposed 12A-1.097	The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of sales and use tax.	9223553	10/8/2010 Vol. 36/40
Development 12A-1.097	The purpose of the proposed amendment to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt revisions to Form DR-1 (Application to Collect and/or Report Tax In Florida). These proposed changes are necessary to: (1) reorganize ....	9142655	9/24/2010 Vol. 36/38
Public Meeting 12A-1.097	Approval to publish Notices of Proposed Rule for the following rule sections. • Rule 12A-1.097, F.A.C. (Public Use Forms) – Sales and Use Tax. • Rule .... September 28, 2010, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	9131500	9/17/2010 Vol. 36/37
Development 12A-1.097	The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of sales and use tax.	8983478	8/13/2010 Vol. 36/32
Final 12A-1.097	Public Use Forms	8841567	Effective: 07/12/2010
Final 12A-1.097	Public Use Forms	8796171	Effective: 06/28/2010
Public Meeting 12A-1.002 ......	Approval of the proposed amendments to the Sales and Use Tax rules listed below. These proposed rule amendments were noticed in the April 9, .... June 8, 2010, during a regular meeting of the Governor and Cabinet, .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	8683942	5/28/2010 Vol. 36/21
Final 12A-1.097	Public Use Forms	8540285	Effective: 04/26/2010
Proposed 12A-1.060 ......	Section 1, Chapter 2009-237, L.O.F., requires agencies to identify in writing the specific federal or state laws governing the collection, use, and release of social security numbers. Social security numbers are used by ....	8495665	4/9/2010 Vol. 36/14
Proposed 12A-1.002 ......	The purpose of the proposed changes to Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), is to update, consistent with current statutory provisions, the application of tax to drugs, medicines, and medical products, supplies, ....	8490427	4/9/2010 Vol. 36/14
Correction 12A-1.005 ......	Admissions, Exemption for Qualified Production Companies, Public Use Forms	8189048	1/29/2010 Vol. 36/04
Development 12A-1.060 ......	Section 1, Chapter 2009-237, L.O.F., requires agencies to identify in writing the specific federal or state laws governing the collection, use, and release of social security numbers. Social security numbers are used by ....	8135116	1/15/2010 Vol. 36/02
Final 12A-1.097	Public Use Forms	8133758	Effective: 01/11/2010
Development 12A-1.002 ......	The purpose of the proposed repeal of Rule 12A-1.002, F.A.C. (Practitioners of the Healing Arts), is to remove provisions that will be rendered unnecessary with the adoption of the proposed substantial rewording of Rule ....	8093988	12/31/2009 Vol. 35/52
Proposed 12A-1.005 ......	Effective July 1, 2009, the exemption from the tax on admission charges to certain events sponsored by a governmental entity, sports authority, or sports commission provided in Section 212.04(2)(a)2.b., F.S., expired. The ....	8090593	12/31/2009 Vol. 35/52
Public Meeting 12A-1.097	Approval of the proposed amendments to the rules listed below. These proposed rule amendments were noticed in the September 18, 2009, (Vol. .... December 8, 2009, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	7911046	11/13/2009 Vol. 35/45
Final 12A-1.097	Public Use Forms	7847608	Effective: 11/03/2009
Development 12A-1.005 ......	Effective July 1, 2009, the exemption from the tax on admission charges to certain events sponsored by a governmental entity, sports authority, or sports commission provided in Section 212.04(2)(a)2.b., F.S., expires. The ....	7667382	9/25/2009 Vol. 35/38
Proposed 12A-1.097	The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of sales and use tax.	7635760	9/18/2009 Vol. 35/37
Public Meeting 12A-1.011 ......	Approval of the proposed amendments to Rule 12A-1.011, F.A.C. (Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, .... September 29, 2009, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	7622277	9/11/2009 Vol. 35/36
Final 12A-1.097	Public Use Forms	7549527	Effective: 09/01/2009
Public Meeting 12A-1.097	Approval to publish a Notice of Proposed Rule for the following rule sections. Rule 12A-1.097, F.A.C. (Public Use Forms – Sales and Use Tax) Rule .... August 25, 2009, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	7494625	8/14/2009 Vol. 35/32
Public Hearing 12A-1.011 ......	Proposed changes to the above rules, as published in Vol. 35, No. 3, January 23, 2009, issue of the Florida Administrative Weekly. The provisions .... August 31, 2009, 2:00 p.m. Room 118, Carlton Building, 501 South Calhoun Street, Tallahassee, ....	7477844	8/7/2009 Vol. 35/31
Public Meeting 12A-1.004 ......	Approval of the proposed amendments to Sales and Use Tax Rule 12A-1.004, F.A.C. (Sales Tax Brackets), Rule 12A-1.038, F.A.C. (Consumer’s Certificate .... July 28, 2009, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	7387052	7/17/2009 Vol. 35/28
Public Meeting 12A-1.011 ......	Approval of the proposed amendments to Rule 12A-1.011, F.A.C. (Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, .... July 28, 2009, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	7386664	7/17/2009 Vol. 35/28
Development 12A-1.097	The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of sales and use tax.	7343887	7/10/2009 Vol. 35/27
Proposed 12A-1.004 ......	The purpose of the proposed amendments to these sections of Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), is to: (1) update information on how to obtain sales tax and discretionary surtax rate tables; (2) clarify that ....	7108177	5/22/2009 Vol. 35/20
Public Meeting 12A-1.004 ......	Approval to publish a Notice of Proposed Rulemaking for the following rule sections. Sales and Use Tax – Rules 12A-1.004, F.A.C. (Sales Tax .... March 10, 2009, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	6717946	1/30/2009 Vol. 35/04
Final 12A-1.097	Public Use Forms	6656545	Effective: 01/27/2009
Hearing 12A-1.011 ......	Food and Drink for Human Consumption; Sales of Food or Drinks Served, Cooked, Prepared, or Sold by Restaurants or Other Like Places of Business, Sales of Food Products Served, Prepared, or Sold in or ....	6690689	1/23/2009 Vol. 35/03
Development 12A-1.004 ......	The purpose of the proposed amendments to Rule 12A-1.004, F.A.C. (Sales Tax Brackets), is to update the information on how to obtain copies of tax rate tables from the Department. The purpose of the proposed amendments ....	6541697	12/19/2008 Vol. 34/51
Proposed 12A-1.097	The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of sales and use tax.	6250794	10/10/2008 Vol. 34/41
Public Meeting 12A-1.097	The Department of Revenue announces that the following public meetings that were originally scheduled during the regular meeting of the Governor .... September 30, 2008, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	6133327	9/19/2008 Vol. 34/38
Public Meeting 12A-1.097	Approval to publish a Notice of Proposed Rulemaking to amend Rule 12A-1.097, F.A.C. (Public Use Forms – Sales and Use Tax). September 16, 2008, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	6072508	9/5/2008 Vol. 34/36
Development 12A-1.097	The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to: (1) adopt, by reference, changes to forms used by the Department in the administration of sales and use tax; and (2) update information ....	5881515	7/18/2008 Vol. 34/29
Final 12A-1.097	Public Use Forms	5674032	Effective: 06/04/2008
Development 12A-1.002 ......	The purpose of the proposed repeal of Rule 12A-1.002, F.A.C. (Practitioners of the Healing Arts), is to remove provisions that will be rendered unnecessary with the adoption of the proposed substantial rewording of Rule ....	5471011	4/11/2008 Vol. 34/15
Public Meeting 12A-1.001 ......	The Department of Revenue announces that the following public meetings that were originally scheduled during the regular meeting of the Governor .... April 29, 2008, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	5496522	4/11/2008 Vol. 34/15
Final 12A-1.097	Public Use Forms	5422123	Effective: 04/01/2008
Public Meeting 12A-1.057 ......	Approval of the proposed amendments to Rule 12A-1.057 (Alcoholic and Malt Beverages), Rule 12A-1.060 (Registration), and Rule 12A-1.097 (Public .... April 15, 2008, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	5397194	3/21/2008 Vol. 34/12
Public Hearing 12A-1.096 ......	Approval of the proposed amendments to Rules 12A-1.096 (Sales and Use Tax; Industrial Machinery and Equipment for Use in a New or Expanding .... February 26, 2008, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	5218617	2/15/2008 Vol. 34/07
Proposed 12A-1.057 ......	The purpose of the proposed amendment to Rule 12A-1.057, Florida Administrative Code (F.A.C.) (Alcoholic and Malt Beverages), is to delete an unnecessary reference to the Department’s authority to require a surety bond or ....	5156052	1/25/2008 Vol. 34/04
Withdrawal 12A-1.096 ......	Industrial Machinery and Equipment for Use in a New or Expanding Business, Public Use Forms	5148680	1/25/2008 Vol. 34/04
Public Hearing 12A-1.096 ......	Approval of the proposed amendments to Rules 12A-1.096 (Sales and Use Tax; Industrial Machinery and Equipment for Use in a New or Expanding .... February 13, 2008 Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	5150232	1/25/2008 Vol. 34/04
Final 12A-1.097	Public Use Forms	5038876	Effective: 01/01/2008
Change 12A-1.0011 ......	Schools Offering Grades K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations, Admissions, Food and Drink for Human Consumption; Sales of Food or Drinks Served, Cooked, Prepared, ....	5055851	12/28/2007 Vol. 33/52
Proposed 12A-1.096 ......	The purpose of the proposed amendments to Rule 12A-1.096, F.A.C. (Industrial Machinery and Equipment for Use in a New or Expanding Business), is to: (1) incorporate the provisions of Chapter 2006-56, L.O.F., which amends ....	4950218	12/7/2007 Vol. 33/49
Development 12A-1.057 ......	The purpose of the proposed amendment to Rule 12A-1.057, F.A.C. (Alcoholic and Malt Beverages), is to delete an unnecessary reference to the Department’s authority to require a surety bond or cash deposit. The purpose ....	4772417	10/26/2007 Vol. 33/43
Proposed 12A-1.0011 ......	The purpose of the proposed changes to Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), is to update, consistent with current statutory provisions: (1) the application of tax on the sale of food products generally sold by ....	4717030	10/12/2007 Vol. 33/41
Proposed 12A-1.097	The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of sales and use tax.	4627499	9/21/2007 Vol. 33/38
Proposed 12A-1.096 ......	The purpose of the proposed amendments to Rule 12A-1.096, F.A.C. (Industrial Machinery and Equipment for Use in a New or Expanding Business), is to: (1) incorporate the provisions of Chapter 2006-56, L.O.F., which amends ....	4458525	8/10/2007 Vol. 33/32
Development 12A-1.097	The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of sales and use tax.	4331552	7/6/2007 Vol. 33/27
Final 12A-1.097	Public Use Forms	3976435	Effective: 04/05/2007
Development 12A-1.0011 ......	The Department has assembled a working draft of proposed amendments to Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), for the purpose of gathering input and comment from the public regarding sales of grocery items, meals, ....	3906595	3/23/2007 Vol. 33/12
Public Meeting 12A-1.097	Approval of the proposed amendments to Rule Chapter 12A-1, F.A.C. (Sales and Use Tax). A Notice of Proposed Rulemaking for the proposed rule .... February 27, 2007, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee	3582324	2/16/2007 Vol. 33/07
Development 12A-1.096 ......	The purpose of the proposed amendments to Rule 12A-1.096, F.A.C. (Industrial Machinery and Equipment for Use in a New or Expanding Business), is to: (1) incorporate the provisions of Chapter 2006-56, L.O.F., which amends ....	3362425	1/5/2007 Vol. 33/01
Proposed 12A-1.097	The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of sales and use tax.	3334780	12/29/2006 Vol. 32/52
Development 12A-1.097	The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of sales and use tax.	3149510	11/9/2006 Vol. 32/45
Final 12A-1.097	Public Use Forms	1279932	Effective: 05/01/2006
Change 12A-1.097	Public Use Forms	81012	2/3/2006 Vol. 32/05
Proposed 12A-1.097 ......	The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of sales and use tax. The purpose of the proposed ....	17089	1/13/2006 Vol. 32/02

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