Florida Dept. of Revenue - Chapter 12A-1: Sales and Use Tax (Florida Certificates of Forwarding Agent Address)

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:	At the September 30, 2025, meeting, the Governor and Cabinet approved the publication of the Notice of Proposed Rulemaking and subsequent adoption of the proposed rules if the substance of the proposed rules [including materials incorporated by reference, if any] remained unchanged upon reaching the date applicable to filing for final adoption pursuant to s. 120.54(3)(e)2., F.S. No substantive changes were made to these rules and the Department filed these rules for certification with the Department of State on December 9, 2025. These rules will go into effect on January 1, 2026.

Forms:	DR-1: Florida Business Tax Application DR-1A: Application for Registered Businesses to Add a New Florida Location DR-1FA: Application for a Florida Certificate of Forwarding Agent Address DR-1N: Registering Your Business

Certification Package:	December 9, 2025
Certification Letter to JAPC:	November 25, 2025
Hearing Information:	November 4, 2025 (canceled, no request)
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.