Statutes, codes, and regulations
Florida Administrative Code
Department 12 - DEPARTMENT OF REVENUEDivision 12A - Sales and Use Tax
Chapter 12AER23 - Emergency Rule for Year 2023
Section 12AER23-6 - Public Use Forms

Fla. Admin. Code R. 12AER23-6

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Current through Reg. 50, No. 235-239, December 10, 2024
Section 12AER23-6 - Public Use Forms
(1) The following public use forms and instructions are employed by the Department in its dealings with the public related to the administration of Chapter 212, F.S. These forms are hereby incorporated by reference in this rule.
(a) Copies of these forms, except those denoted by an asterisk (*), are available, without cost, by one or more of the following methods: 1) downloading the form from the Department's website at floridarevenue.com/forms; or, 2) calling the Department at (850)488-6800, Monday through Friday, (excluding holidays); or, 3) writing the Florida Department of Revenue, Taxpayer Services, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
(b) Forms (certifications) specifically denoted by an asterisk (*) are issued by the Department upon final approval of the appropriate application. Defaced copies of certifications, for purposes of example, may be obtained by written request directed to:

Florida Department of Revenue

Taxpayer Services

5050 West Tennessee Street

Tallahassee, Florida 32399-0112.

Form Number

Title

Effective Date

(2)(a) DR-1

Florida Business Tax Application

(http://www.flrules.org/Gateway/reference.asp?No=Ref-14227)

01/22

(b) DR-1N

Registering Your Business

(http://www.flrules.org/Gateway/reference.asp?No=Ref-14821)

01/23

(c) DR-1CON

Application for Consolidated Sales and Use Tax Filing Number (R. 01/16)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-06358)

01/16

(d) DR-1A

Application for Registered Businesses to Add a New Florida Location

(http://www.flrules.org/Gateway/reference.asp?No=Ref-14228)

01/22

(e) DR-1C

Application for Collective Registered of Living or Sleeping Accommodations

(http://www.flrules.org/Gateway/reference.asp?No=Ref-11783)

03/20

(f) DR-1CCN

Application for Sales and Use Tax County Control Reporting Number

(http://www.flrules.org/Gateway/reference.asp?No=Ref-11784)

03/20

(g) DR-1FA

Application for a Florida Certificate of Forwarding Agent Address

(http://www.flrules.org/Gateway/reference.asp?No=Ref-14398)

06/22

(3) DR-5

Application for Consumer's Certificate of Exemption with Instructions (R. 01/17)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-07745)

01/17

(4)(a) DR-7

Consolidated Sales and Use Tax Return

(http://www.flrules.org/Gateway/reference.asp?No=Ref-11378)

01/20

(b) DR-7N

Instructions for Consolidated Sales and Use Tax Return

(http://www.flrules.org/Gateway/reference.asp?No=Ref-14229)

07/21

(c) DR-15CON

Consolidated Summary - Sales and Use Tax Return

(http://www.flrules.org/Gateway/reference.asp?No=Ref-11378)

01/20

(5)(a) DR-15

Sales and Use Tax Return

(http://www.flrules.org/Gateway/reference.asp?No=Ref-11380)

01/20

(b) DR-15N

Instructions for DR-15 Sales and Use Tax Returns

(http://www.flrules.org/Gateway/reference.asp?No=Ref-14822)

01/23

(c) DR-15AIR

Sales and Use Tax Return for Aircraft (R. 01/16)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-06361)

01/16

(d) DR-15EZ

Sales and Use Tax Return

(http://www.flrules.org/Gateway/reference.asp?No=Ref-11382)

01/20

(e) DR-15EZN

Instructions for DR-15EZ Sales and Use Tax Returns

(http://www.flrules.org/Gateway/reference.asp?No=Ref-14823)

01/23

(f) DR-15JEZ

Application for the Exemption of Electrical Energy Used in an Enterprise Zone

(R. 08/09)

06/10

(g) DR-15MO

Out-of-State Purchase Return (R. 01/16)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-06363)

01/16

(h) DR-15ZC

Application for Florida Enterprise Zone Jobs Credit for Sales Tax (R. 10/09)

06/10

(i) DR-15ZCN

Instructions for Completing the Sales and Use Tax Return, Form DR-15, when taking the Enterprise Zone Jobs Tax Credit (R. 06/08)

09/09

(j) EZ-E

Florida Enterprise Zone Program - Business Equipment Sales Tax Refund Application for Eligibility (R. 07/01)

08/02

(k) EZ-M

Florida Enterprise Zone Program - Building Materials Sales Tax Refund Application for Eligibility (R. 07/05)

04/06

(6)(a) DR-16A

Application for Self-Accrual Authority/Direct Pay Permit (R. 01/15)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-04858)

01/15

(b) DR-16P*

Sales and Use Tax Direct Pay Permit (R. 01/16)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-06364)

01/16

(c) DR-16R

Renewal Notice and Application for Sales and Use Tax Direct Pay Permit (R. 01/15)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-04859)

01/15

(7) DR-17A

Certificate of Cash Deposit or Cash Bond (R. 01/16)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-06365)

01/16

(8)(a) DR-18

Application for Amusement Machine Certificate (R. 01/16)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-06366)

01/16

(8)(b) DR-18-N

Application for Amusement Machine Certificate General Information and Instructions

(http://www.flrules.org/Gateway/reference.asp?No=Ref-06366)

01/16

(8)(c) DR-18R

Amusement Machine Certificate Renewal Application (N. 03/17)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-07853)

03/17

(8)(d) DR-18RS

Amusement Machine Certificate Renewal Application Second Notice (N. 03/17)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-07854)

03/17

(9) DR-26RP

Florida Neighborhood Revitalization Program Application for Sales and Use Tax

(R. 01/17)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-07748)

01/17

(10) DR-29

Application for Release or Refund of Security (R. 01/16)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-06367)

01/16

(11) DR-46NT

Nontaxable Medical Items and General Grocery List

(http://www.floridarevenue.com/rules)

07/23

(12) DR-72-2

Declaration of Taxable Status - Trailer Camps, Mobile Home Parks, and Recreational Vehicle Parks (R. 01/17)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-07749)

01/17

(13) DR-95B

Schedule of Tax Credits Claimed on Repossessed Tangible Personal Property

(http://www.flrules.org/Gateway/reference.asp?No=Ref-10175)

01/19

(14) DR-99A

Affidavit for Occasional or Isolated Sale of a Motor Vehicle (R. 01/17)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-07750)

01/17

(15) DR-123

Partial Exemption for Motor Vehicle Sold to Resident of Another State: Affidavit

(http://www.flrules.org/Gateway/reference.asp?No=Ref-12313)

01/21

(16) DR-231*

Certificate of Exemption for Entertainment Industry Qualified Production Company

(R. 06/12)

06/12

(17) DR-1214

Application for Temporary Tax Exemption Permit (R. 01/16)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-06371)

01/16

(18)(a) DR-117000

Florida Tax Credit Scholarship Program for Commercial Rental Property - Application for a Credit Allocation

(http://www.flrules.org/Gateway/reference.asp?No=Ref-11202)

10/19

(b) DR-117100

Florida Tax Credit Scholarship Program for Commercial Rental Property - Application to Change a Credit Allocation

(http://www.flrules.org/Gateway/reference.asp?No=Ref-11203)

10/19

(c) DR-117200

Florida Tax Credit Scholarship Program for Commercial Rental Property - Application for Rescindment of a Credit Allocation

(http://www.flrules.org/Gateway/reference.asp?No=Ref-11204)

10/19

(d) DR-117300

Florida Tax Credit Scholarship Program for Commercial Rental Property - Contributions Received by an Eligible Nonprofit Scholarship-Funding Organization

(http://www.flrules.org/Gateway/reference.asp?No=Ref-11205)

10/19

(19) DR-300400

Boat, Motor Vehicle, or Aircraft Dealer Application for Special Estimation of Taxes

(R. 01/16)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-06372)

01/16

(20) DR-600013

Request for Verification that Customers are Authorized to Purchase for Resale

(R. 01/16)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-06373)

01/16

(21) DR-1214DCP

Application for Data Center Property Temporary Tax Exemption Certificate (http://www.flrules.org/Gateway/reference.asp?No=Ref-09254)

04/18

(22) DR-5DCP

Application for Data Center Property Certificate of Exemption (http://www.flrules.org/Gateway/reference.asp?No=Ref-09255)

04/18

(23) DR-26SIGEN

Application for Refund - Sales Tax Paid on Generators for Nursing Homes or Assisted Living Facilities

(http://www.flrules.org/Gateway/reference.asp?No=Ref-10174)

01/19

(24)(a) DR-HS1

Hope Scholarship Program - Contribution Election

(http://www.flrules.org/Gateway/reference.asp?No=Ref-11206)

10/19

(b) DR-HS2

Hope Scholarship Program - Dealer Contribution Collection Report

(http://www.flrules.org/Gateway/reference.asp?No=Ref-11207)

10/19

(c) DR-HS3

Hope Scholarship Program - Contributions Received by an Eligible Nonprofit Scholarship-Funding Organization

(http://www.flrules.org/Gateway/reference.asp?No=Ref-11208)

10/19

Fla. Admin. Code Ann. R. 12AER23-6

Rulemaking Authority 201.11, 202.17(3)(a), 202.22(6), 202.26(3), 212.05 15(7), 212.0596 (3), 212.06 (5)(b)13., 212.0596(3), 212.06(5)(b)13., 212.07(1)(b), 212.08 (5)(b)4., (n)4., (o)4., (7), 212.09 9(10), 212.11(5)(b), 212.12(1)(a)2., 212.18(2), (3), 212.183, 213.06(1), 288.1258(4)(c), 376.70(6)(b), 376.75(9)(b), 403.718(3)(b), 403.7185(3)(b), 1002.40(16) FS., s. 49, Ch. 2023-157 LOF. Law Implemented 125.0104, 125.0108, 201.01, 201.08(1)(a), 201.133, 202.11(2), (3), (6), (16), (24), 202.22(3)-(6), 202.28(1), 203.01, 212.03, 212.0305, 212.031, 212.04, 212.05, 212.0501, 212.0515, 212.054, 212.055, 212.0596, 212.05965, 212.06, 212.0606, 212.07(1), (8), 212.08, 212.084(3), 212.085, 212.09, 212.096, 212.099, 212.11(1), (4), (5), 212.12(1), (2), (9), (13), 212.14(2), (4), (5), 212.18(2), (3), 212.183, 212.1832, 213.235(1), (2), 213.29, 213.37, 213.755, 215.26(6), 219.07, 288.1258, 290.00677, 365.172(9), 376.70(2), 376.75(2), 403.718, 403.7185(3), 443.131, 443.1315, 443.1316, 443.171(2), 1002.40(13) FS., s. 24, Ch. 2023-157 LOF.

New 4-12-84, Formerly 12A-1.97, Amended 8-10-92, 11-30-97, 7-1-99, 4-2-00, 6-28-00, 6-19-01, 10-2-01, 10-21-01, 8-1-02, 4-17-03, 5-4-03, 6-12-03, 10-1-03, 9-28-04, 6-28-05, 5-1-06, 4-5-07, 1-1-08, 4-1-08, 6-4-08, 1-27-09, 9-1-09, 11-3-09, 1-11-10, 4-26-10, 6-28-10, 7-12-10, 1-12-11, 1-25-12, 1-17-13, 5-9-13, 1-20-14, 1-19-15, 1-11-16, 4-5-16, 1-10-17, 2-9-17, 1-17-18, 4-16-18, 1-8-19, 10-28-19, 12-12-19, 3-25-20, 12-31-20, 6-14-22, 1-1-23, Amended by Florida Register Volume 49, Number 129, July 5, 2023 effective 7/1/2023 (EMERGENCY).