Florida Proposed Rules
| Hearing Information: | November 4, 2025 |
| Package Filed with JAPC: | October 13, 2025 |
| Notice of Proposed Rule: | October 13, 2025 (Vol. 51, No. 199) |
| Cabinet Agenda for Hearing: | September 30, 2025 |
| Notice of Public Meeting - Cabinet for Hearing: | September 23, 2025 (Vol. 51, No. 185) |
| Workshop Transcript: | August 14, 2025 |
| 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 Rule 12A-1.097, F.A.C. (Public Use Forms), and Rule 12A-1.0015 (Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats), F.A.C., is to reflect the amendments to paragraph
212.06(5)(b), F.S., provided by section 43, Chapter 2025-208, L.O.F., which requires the Department report the state sales tax rate and discretionary sales surtax rate in the Department's "Tax and Address Lookup System" as
zero for each eligible certified address with a unique five-digit zip code provided by the United States Postal Service. Draft amendments incorporate new documentation requirements for a forwarding agent that has been
assigned a unique five-digit zip code provided by the United States Postal Service. The draft amendments also incorporate the conditions for which a forwarding agent must surrender its Florida Certificate of Forwarding Agent Address.
