fl-31510855: 12A-1.097 — 10/20/2026Vol. 52/204

31510855, 12A-1.097 - Florida Administrative Rules, Law, Code, Register - FAC, FAR, eRulemaking Home About Us Contact Us Help Florida Department of State and Division of Library and Information Services Home Advanced Search MyFLRules Rules Open for Comments Notice: 31510855 Notice of Change/Withdrawal/Correction Department: DEPARTMENT OF REVENUE Division: Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax Chapter: SALES AND USE TAX Overview RULE: 12A-1.097   Public Use Forms PRINT PUBLISH DATE: 10/20/2026   Vol. 52/204 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://flrules.org/gateway/ruleno.asp?id=12A-1.097&PDate=10/20/2026&Section=3 REFERENCE MATERIALS: Ref-20120 DR-15AIR: Sales and Use Tax Return for Aircraft Ref-20121 DR-300400 - Boat, Motor Vehicle, or Aircraft Dealer Application for Special Estimation of Taxes Home Advanced Search MyFLRules Rules Open for Comments About Us Contact Us Help  Privacy Policies Accessibility Statement Copyright @ 2010 State of Florida Department of State Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.