Florida Dept. of Revenue

Florida Proposed Rules

Rule Number: Rule Title
12A-1.111 Department of Revenue Electronic Database 12A-19.071 Department of Revenue Electronic Database 12A-19.100 Public Use Forms 12B-8.0016 Department of Revenue Electronic Database
Next Step:	At the July 15, 2021, 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 the rule and the Department filed the rule for certification with the Department of State on July 26, 2021. This rule went into effect on August 15, 2021.

Forms:	DR-700002: User's Guide for the Address/Jurisdiction Database DR-700016: Florida Communications Services Tax Return DR-700022: Notification of Changes to the Address/Jurisdiction Database DR-700023: Notification of No Change to the Address/Jurisdiction Database for Sales and Use Tax DR-700025: Objection to Address Assignment in the Address/Jurisdiction Database DR-700027: Local Government Authorization for Omission for Address or Incorrect Address Identification)

Certified Final Language:	August 15, 2021
Certification Package:	July 26, 2021
Certification Letter to JAPC:	July 19, 2021
Hearing Information:	July 7, 2021
Package Filed with JAPC:	June 16, 2021
Notice of Proposed Rule:	June 16, 2021 (Vol. 47, No. 116, pp. 2743-2756)
Cabinet Meeting for Hearing:	June 15, 2021
Notice of Public Meeting - Cabinet for Hearing:	June 8, 2021 (Vol. 47, No. 110, pp. 2628-2629)
Workshop Information:	May 19, 2021
Draft Rule Language:	May 19, 2021
Notice of Rule Development:	May 5, 2021(Vol. 47, No. 87, pp. 2047-2049)

Purpose: The creation of Rule 12A-1.111, F.A.C., and the revisions to Rules 12A-19.071 and 12B-8.0016, F.A.C., will adopt, respectively, Emergency Rules 12AER20-13, 12AER20-14, and 12BER20-16, F.A.C., as permanent rules. These rules implement the provisions of s. 212.181, F.S., expanding the current Address/Jurisdiction Database established by s. 202.22(2), F.S., to allow authorized county personnel to submit changes to the county assignment of business addresses.

Rule 12A-1.111, F.A.C., incorporates, by reference, Form DR-700023, Notification of No Change to the Address/Jurisdiction Database for Sales and Use Tax. Electronic database changes submitted are for purposes of sales tax, discretionary sales surtax, and any tourist development tax required to be remitted to the Department of Revenue.

The proposed revisions for Rules 12A-19.071 and 12B-8.0016, F.A.C., reflect changes to existing forms resulting from the creation of Rule 12A-1.111, F.A.C., remove obsolete language (e.g., downloading the database to magnetic computer tapes), and update processes related to the submission of changes to Florida's Address/Jurisdiction Database.

The purpose of the proposed revisions to Rule, 12A-19.100, Public Use Forms, is to incorporate, by reference, revised forms. The following forms have been revised to accommodate the creation of Rule 12A-1.111, F.A.C.: Form DR-700022, Notification of Changes to the Address/Jurisdiction Database; Form DR-700025, Objection to Address Assignment in the Address/Jurisdiction Database; Form DR-700027, Local Government Authorization for Omission of Address or Incorrect Address Identification. Form DR-700016, Florida Communications Services Tax Return, which has been updated to reflect the Florida Supreme Court decision which struck down the 1% transportation discretionary sales surtax that was adopted in an initiative election by Hillsborough County voters in November 2018. [Robert Emerson, et al. v Hillsborough County, Florida, etc., et al., No. SC2019-1250 (Fla.)] .