30089417, 12A-15.003 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 30089417

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax

Chapter:

DISCRETIONARY SALES SURTAX

Overview

RULE:

12A-15.003	Admissions; Tangible Personal Property; Services; Service Warranties; Real Property and Transient Accommodations; Use Tax
12A-15.004	Specific Limitations
12A-15.005	Permits, Certificates, and Affidavits
12A-15.007	Records
12A-15.014	Transition Rule

PURPOSE:

: Section 37, Ch. 2025-208, L.O.F., repeals the state sales tax on leases of real property effective October 1, 2025. The purpose of the proposed amendments to Rules 12A-15.003, 15.004, 15.005, 15.007, and 15.014, F.A.C., is to reflect the repeal of sales tax on real property leases.

SUMMARY:

The proposed amendments to Rules 12A-15.003, 15.004, 15.005, 15.007, and 15.014, F.A.C., remove provisions regarding the lease of real property.

RULEMAKING AUTHORITY:

212.0596(3), 212.18(2), 213.06(1) FS.

LAW:

212.02(15), (19), 212.04(1), 212.05(1), 212.0506, 212.05(1), 212.05011, 212.054, 212.055, 212.0596, 212.06(1), (2), (4), (6), (8), (10), 212.07(8), 212.12(6), 212.13(2), 212.18(3), 212.183, 213.053 FS.

PRINT PUBLISH DATE:

10/10/2025 Vol. 51/198

COMMENTS:

From 10/10/2025 To 10/31/2025 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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