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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 the rules for certification with the Department of State on January 5, 2026. These rules will go into effect on January 25, 2026.
Chapter 12-26: Refunds (Aviation Fuel)
12-26.008: Public Use Forms
DR-26N: Instructions - Application for Refund
Chapter 12A-19: Communications Services Tax
12A-19.100: Public Use Forms
DR-700016: Florida Communications Services Tax Return
DR-700016N: Instructions for Completing the Florida Communications Services Tax
At the December 17, 2025, meeting, the Governor and Cabinet approved the request to file and certify the proposed rules [including materials incorporated by reference, if any] for final adoption pursuant to s. 120.54(3)(e)2., F.S. The Department filed these rules for certification with the Department of State on January 5, 2026. These rules will go into effect on January 25, 2026.
Chapter 12B-4: Documentary Stamp Tax
12B-4.001: Payment of Tax
12B-4.002: Liability for Tax
12B-4.003: Public Use Forms
12B-4.004: Refunds
12B-4.005: Penalties and Interest
12B-4.006: Excise Tax on Documents; Construction (Repealed)
12B-4.007: Recordation of Documents
12B-4.011: Imposition of Tax
12B-4.012: Rate, Consideration
12B-4.013: Conveyances Subject to Tax
12B-4.014: Conveyances Not Subject to Tax
12B-4.041: Imposition of Tax
12B-4.042: Issues Subject to Tax
12B-4.043: Issues Not Subject to Tax
12B-4.051: Imposition of Tax
12B-4.052: Computation of Tax; Definitions
12B-4.053: Taxable Documents
12B-4.054: Exempt Transactions
Chapter 12B-5: Tax on Motor Fuels, Diesel Fuels, Aviation Fuels, Pollutants, and Natural Gas Fuel
12B-5.020: Definitions; Specific Exemptions
12B-5.030: Importers
12B-5.040: Carriers
12B-5.050: Terminal Suppliers
12B-5.060: Wholesalers
12B-5.070: Terminal Operators
12B-5.080: Exporters
12B-5.090: Local Government Users of Diesel Fuel
12B-5.100: Mass Transit Systems
12B-5.110: Blenders
12B-5.121: Temporary Licenses Issued Under a Declared Emergency
12B-5.150: Public Use Forms
DR-156: Florida Fuel or Pollutants Tax Application
DR-156R: Renewal Application for Florida Fuel/Pollutant License
DR-157: Fuel or Pollutants Tax Surety Bond
DR-157A: Assignment of Time Deposit
DR-157B: Fuel or Pollutants Tax Cash Bond
DR-157W: Bond Worksheet Instructions
DR-309631: Terminal Supplier Fuel Tax Return
DR-309631N: Instructions for Filing Terminal Supplier Fuel Tax Return
DR-309632: Wholesaler/Importer Fuel Tax Return
DR-309632N: Instructions for Filing Wholesaler/Importer Fuel Tax Return
DR-309633N: Instructions for Filing Mass Transit System Provider Fuel Tax Return
DR-309634N: Instructions for Filing Local Government User of Diesel Fuel Tax Return
DR-309635: Blender Fuel Tax Return
DR-309635N: Instructions for Filing Blender Fuel Tax Return
DR-309636: Terminal Operator Information Return
DR-309636N: Instructions for Filing Terminal Operator Information Return
DR-309637: Petroleum Carrier Information Return
DR-309637N: Instructions for Filing Petroleum Carrier Information Return
DR-309638: Exporter Fuel Tax Return
DR-309638N: Instructions for Filing Exporter Fuel Tax Return
DR-309653: Motor Fuel Taxes Comma-Delimited (CSV) and Flat File Specifications Wholesaler/Importer, Exporter, Blender, and Petroleum Carrier Fuel Tax Returns
DR-309654: Motor Fuel Taxes Comma-Delimited (CSV) and Flat File Specifications Mass Transit System Provider and Local Government User of Diesel Fuel Tax Returns
12B-5.300: Aviation Fuel Licensees (Repealed)
12B-5.375: Temporary Pollutant Importer License Issued Under a Declared Emergency
12B-5.400: Producers and Importers of Pollutants
12B-5.500: Natural Gas Fuel Retailers
12B-5.600: Tracker System Reporting Requirements
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