Florida Administrative Code 12 - DEPARTMENT OF REVENUE
Florida Administrative Code - Chapter 12: Department of Revenue
The Florida Administrative Code (FAC) Chapter 12 is maintained by the Department of Revenue (DOR) and contains the administrative rules governing the department’s responsibilities related to:
Primary Areas Covered:
Sales and Use Tax
Collection, reporting, exemptions, and compliance.
Rules for businesses operating in Florida.
Examples: Rules 12A-1, 12A-15.
Corporate Income Tax
Filing requirements, apportionment rules, and credits.
Examples: Rule 12C-1.
Documentary Stamp and Intangible Taxes
Applied to property transfers, mortgages, etc.
Examples: Rules 12B-4, 12B-2.
Communication Services Tax
Applied to telecommunications and video services.
Rule 12A-19.
Motor Fuel and Other Excise Taxes
Includes fuel taxes, solid waste fees, etc.
Rules 12B-5 (Motor Fuel), 12B-6 (Gross Receipts), 12B-8 (Insurance Premium Tax).
Property Tax Oversight
Administration of property tax standards and guidance to local governments.
Examples: Rules 12D-1 through 12D-18.
Child Support Enforcement
Regulations guiding the state's child support enforcement mechanisms.
Rules in Chapter 12E.
Miscellaneous Programs
Tourist development tax, rental car surcharge, and others.
Rule Numbering System (Examples):
| Chapter | Subject |
|---|---|
| 12-1 | General Organization and Procedures |
| 12A | Sales and Use Tax |
| 12B | Miscellaneous Taxes (e.g., fuel, gross receipts) |
| 12C | Corporate Income and Emergency Excise Tax |
| 12D | Property Tax |
| 12E | Child Support Enforcement |
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