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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: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.


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.