Florida Proposed Rules
Rule Number:12A-1.097
Rule Title:Public Use Forms
Purpose:Currently, the use of the sales and use tax returns is limited to a single calendar year. The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to consolidate and simplify instructions for sales and use tax returns and to remove the limitation of the use of the tax return to a single calendar year. The proposed amendments update Form DR-1, Florida Business Tax Application, and reorganize the application and instructions to simplify the registration process for Florida's taxes administered by the Department and to obtain information from taxpayers that will allow the Department to provide information regarding Florida's tax laws to those taxpayers impacted by the law.