26059649, 12B-6.005 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 26059649

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

GROSS RECEIPTS TAX

Overview

RULE:

12B-6.005

Payment of Tax; Reports; Public Use Forms

PURPOSE:

The purpose of this rulemaking is to implement legislative changes and other updates to a form within Rule 12B-6.005, Payment of Tax; Reports; Public Use Forms. Pursuant to s. 213.755(1), F.S., taxpayers are required to electronically file returns and electronically remit payments of taxes and fees where the taxpayer paid tax in the prior state fiscal year in an amount greater than or equal to $20,000. Section 2 of Chapter 2022-151, L.O.F., amended s. 213.755(1), F.S., to lower this threshold amount from $20,000 to $5,000 effective January 1, 2023. In this rulemaking, Form DR-133, Gross Receipts Tax Return, is revised to notify taxpayers of the requirement to file the return and pay the tax that may be due by electronic means if they paid $5,000 or more in gross receipts tax during the State of Florida’s prior fiscal year (July 1-June 30). Form DR-133 is also revised for standard language updates to the form.

SUBJECT:

This rulemaking addresses changes to the Florida gross receipts tax return.

RULEMAKING AUTHORITY:

213.06(1) FS.

LAW:

203.01, 203.012, 213.255(1), (2), (3), 213.37, 213.755, 215.26 FS., section 2, Ch. 2022-151 LOF F.

PRINT PUBLISH DATE:

7/12/2022 Vol. 48/134

RELATED STATUTES
AND LAWS:

213.06(1) FS., 203.01, 203.012, 213.255(1), (2), (3), 213.37, 213.755, 215.26 FS., section 2, Ch. 2022-151 LOF F.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://www.flrules.org/gateway/ruleno.asp?id=12B-6.005&PDate=7/12/2022&Section=1

REFERENCE MATERIALS:

No reference(s).

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