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Florida Proposed Rules


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

Next Step:A hearing will be held, if requested in writing, at 10:00 a.m. on November 4, 2025, in Building 1, Room 1221, 2450 Shumard Oak Boulevard in Tallahassee. An agenda and materials for the hearing are available below.

To request that a hearing be held, please send an email to rulecomments@floridarevenue.com.


Hearing Information:November 4, 2025
Package Filed with JAPC:October 13, 2025
Notice of Proposed Rule:October 10, 2025 (Vol. 51, No. 198)
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:    The purpose of the draft amendments to Rules 12A-15.003, 15.004, 15.005, 15.007, and 15.014, F.A.C., is to remove obsolete language for leases of real property effective October 1, 2025.