Florida Proposed Rules
| Rule Number: Rule Title |
| 12A-1.0015 | Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats |
| 12A-1.097 | 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-1FA: Application for a Florida Certificate of Forwarding Agent Address
|
| 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.
