Florida Department of State and Division of Library and Information Services
Notice: 30314651
Final Adopted Version in F.A.C.
Department: DEPARTMENT OF REVENUE
Division: Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax
Chapter: SALES AND USE TAX

VIEW NOTICE

Overview
RULE:
12A-1.097   Public Use Forms
RULE FILE DATE: 12/9/2025
RULE EFFECTIVE DATE: 1/1/2026
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), 212.06(5)(b)13., 212.0596(3), 212.07(1)(b), 212.08(7), 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) 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, 212.04, 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, 212.11(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) 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, 12-29-25, 1-1-26.
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-06358 DR-1CON
Ref-06361 DR-15AIR
Ref-06365 DR-17A
Ref-06366 DR-18 and DR-18N
Ref-06367 DR-29
Ref-06372 DR-300400
Ref-06373 DR-600013
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-11382 DR-15EZ R. 01-20
Ref-11784 DR-1CCN R. 03/20
Ref-12313 DR-123 R. 01-21
Ref-16349 DR-1 TEAM - Application for a Florida Farm Tax Exempt Agricultural Materials (TEAM) Card - N. 01/24
Ref-17768 DR-7 - 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-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
Ref-18749 DR-1C: Application for Collective Registered of Living or Sleeping Accommodations
Ref-18750 DR-5: Application for a Consumer's Certificate of Exemption Instructions
Ref-18751 DR-7N: Instructions for Consolidated Sales and Use Tax Return
Ref-18752 DR-15EZN: Instructions for DR-15EZ Sales and Use Tax Returns
Ref-18753 DR-15MO: Out-of-State Purchase Return
Ref-18754 DR-15N: Instructions for DR-15 Sales and Use Tax Returns
Ref-18755 DR-16A: Application for Self-Accrual Authority and Direct Pay Permit
Ref-18756 DR-16P: Sales and Use Tax Direct Pay Permit
Ref-18757 DR-16R: Renewal Notice and Application for Sales and Use Tax Direct Pay Permit
Ref-18758 DR-46NT: Nontaxable Medical Items and General Grocery List
Ref-18759 DR-231: Certificate of Exemption for Entertainment Industry Qualified Production Company
Ref-18760 DR-1: Florida Business Tax Application
Ref-18761 DR-1A: Application for Registered Businesses to Add a New Florida Location
Ref-18762 DR-1FA: Application for a Florida Certificate of Forwarding Agent Address
Ref-18763 DR-1N: Registering Your Business


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