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: | A workshop will be held, if requested in writing, at 10:00 a.m. on May 7, 2025.
An agenda and materials for the workshop are available below. |
|
Forms:
|
DR-655: Tax Type and Tax Type Code Florida eServices
|
| Workshop Information: | May 7, 2025 |
| Draft Rule Language: | May 7, 2025 |
| Notice of Rule Development: | April 22, 2025 (Vol. 51, No. 78) |
Purpose:
The purpose of the draft amendments to Rule 12-24.002 (Definitions), is to add the taxes on natural gas fuel tax to those required to be paid and reported by electronic means effective January 1, 2026, as provided in
section 206.996, F.S., as amended by Section 23, Chapter 2024-158, L.O.F.
The purpose of the draft amendments to Rule 12-24.003 (Requirements to File or to Pay Taxes by Electronic Means), is 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 (Public Use Forms), F.A.C., is to update the title of Form DR-655, and to incorporate, by reference, the tax type code for the taxes on natural gas fuel used in
motor vehicles beginning on January 1, 2026.
