Notice: 31510855
Notice of Change/Withdrawal/Correction
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

PRINT PUBLISH DATE: 10/20/2026   Vol. 52/204

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 eRULEMAKING
WEB PORTAL:
Regulations.gov

HOW TO LINK TO
THIS NOTICE:
http://flrules.org/gateway/ruleno.asp?id=12A-1.097&PDate=10/20/2026&Section=3
REFERENCE MATERIALS: Ref-20120 DR-15AIR: Sales and Use Tax Return for Aircraft
Ref-20121 DR-300400 - Boat, Motor Vehicle, or Aircraft Dealer Application for Special Estimation of Taxes