Florida Proposed Rules
| Rule Number: Rule Title |
| 12-24.002 | Definitions |
| 12-24.003 | Requirements to File or to Pay Taxes by Electronic Means |
| 12-24.011 | Public Use Forms |
|
| Next Step: | The Department will present these rules to the Governor and Cabinet during the regularly-scheduled
Cabinet meeting on September 30, 2025, to request Approval to Hold Public Hearings on Proposed Rules. The meeting will take place in the Cabinet Meeting Room in the Lower Level of the
Capitol. Rule materials for the meeting are available below, and additional information about the Cabinet meeting can be found on the
Governor and Cabinet's meeting
website. |
|
Forms:
|
DR-600: Enrollment and Authorization for eServices
|
| Cabinet Agenda for Hearing: | September 30, 2025 |
| Notice of Public Meeting - Cabinet for Hearing: | September 23, 2025 (Vol. 51, No. 185) |
| Workshop Information: | August 14, 2025 |
| Draft Rule Language: | August 14, 2025 |
| Notice of Rule Development: | July 31, 2025 (Vol. 51, No. 148) |
Purpose:
Part III, Aviation Fuel, Chapter 206, F.S., is repealed by section 27, Chapter 2025-208, L.O.F., effective January 1, 2026, repealing the tax on aviation fuel. The purpose of the draft amendments to Rule 12-24.002, F.A.C. (Definitions), is to remove aviation fuel from tax types and to update the title of the prepaid wireless fee.
The purpose of the draft amendments to Rule 12-24.003, F.A.C. (Requirements to File or to Pay Taxes by Electronic Means), is to remove aviation fuel from tax types, to provide that taxpayers filing a consolidated sales and use tax return or prepaid wireless fee return must pay taxes and file returns by electronic means, to provide that fuel dealers must pay taxes and file returns as provided in Rule 12B-5.600, F.A.C., and to clarify that the Department will notify taxpayers who initially meet requirements to pay tax or to file tax returns by electronic means at their last address of record.
The purpose of the draft amendments to Rule 12-24.011, F.A.C. (Public Use Forms), is to certify the form used to enroll in the Department's eServices.
