Effective January 1, 2026
Chapter 12-24: Payment of Taxes and Submission of Returns by Electronic Means; Taxpayer Recordkeeping and Retention Requirements
Chapter 12-29: Multitax Credits
Chapter 12A-1: Sales and Use Tax (Florida Certificates of Forwarding Agent Address)
Chapter 12B-8: Insurance Premium Taxes, Fees and Surcharges (Annual Changes)
Chapter 12C-1: Corporate Income Tax
Effective December 29, 2025
Chapter 12-3: General; Procedure
Chapter 12-6: Informal Protest and Appeal Procedure
Chapter 12-16: Consent Agreements
Chapter 12-17: Agreements for Schedupng Payments of pabipties
Chapter 12-18: Compensation for Tax Information
Chapter 12-22: Confidentiapty and Disclosure of Tax Information
Chapter 12-26: Refunds
Chapter 12-28: Remittance Requirements for Clerks of the Court, Municipapties, and Counties
Chapter 12A-1: Sales and Use Tax
Chapter 12A-13: Fee on the Sale or Lease of Motor Vehicles
Chapter 12A-15: Discretionary Sales Surtax
Chapter 12A-16: Rental Car Surcharge
Chapter 12B-6: Gross Receipts Tax
Chapter 12B-7: Severance Taxes, Fees, and Surcharges
Chapter 12B-8: Insurance Premium Taxes, Fees and Surcharges
Chapter 12B-12: Tax on Perchloroethylene
Chapter 12C-2: Intangible Personal Property Tax
Effective September 2, 2025
Chapter 12E-1
Effective August 28, 2025
Rule 12D-16.002: Index to Forms (2024 Constitutional Amendment and Form Updates)
Effective April 27, 2025
Rule 12D-16.002: Index to Forms (2024 Legislative Changes)
Effective March 27, 2025
Rule 12D-8.0064: Assessments; Correcting Errors in Assessments of a Homestead
Chapter 12D-17: Truth in Millage (2024 Legislative Changes)
Effective February 20, 2025
Rule 12-6.003: Protest of Notices of Proposed Assessment Issued by the Department Which Result from and Audit
Rule 12-21.205: Departmental Levy on Frozen Assets; Procedures (2024 Legislative Changes)
Chapter 12A-1: Sales and Use Tax (2024 Legislative Changes)
Chapter 12A-15: Discretionary Sales Surtax (2024 Legislative Changes)
Rule 12A-19.100: Public Use Forms (2024 Annual Rate Changes)
Rule 12B-7.008: Public Use Forms
Rule 12B-8.003: Tax Statement; Overpayments (2024 Annual Forms)
Chapter 12C-1: Corporate Income Tax (2024 Legislative Changes)