Notice: 29225826
Final Adopted Version in F.A.C.
Department: DEPARTMENT OF REVENUE
Division: Sales and Use Tax
Chapter: SALES AND USE TAX

VIEW NOTICE

Overview

RULE:
12A-1.097   Public Use Forms
RULE FILE DATE: 1/31/2025
RULE EFFECTIVE DATE: 2/20/2025
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), 212.0596(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, 2-20-25.

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 RULES
AND REGULATIONS:
Electronic Code of Federal Regulations

HOW TO LINK TO
THIS NOTICE:
http://flrules.org/gateway/ruleno.asp?id=12A-1.097&Section=0
REFERENCE MATERIALS: 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-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-09255 DR-5DCP
Ref-10175 DR-95B
Ref-11202 DR-117000
Ref-11203 DR-117100
Ref-11204 DR-117200
Ref-11205 DR-117300
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-16859 DR-15EZN - Instructions for DR-15EZ Sales and Use Tax Returns
Ref-17768 DR-7 - Consolidated Sales and Use Tax Return
Ref-17769 DR-7N -Instructions for 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-17772 DR-15N - Instructions for DR-15 Sales and Use Tax Returns
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