Rule: 12A-1.097 Prev   Up   Next

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

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

VIEW_RULE 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
Notice /
Adopted
Section Description ID Publish
Date
View Text 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
View Text 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