The purpose of this rulemaking is to amend the threshold requiring taxpayers to either pay taxes by electronic means or to file tax returns and pay taxes by electronic means. Pursuant to Section 2 of Chapter 2022-151, L.O.F., ....

 

DEPARTMENT OF REVENUE

RULE NOS.:RULE TITLES:

12-24.002Definitions

12-24.003Requirements to File or to Pay Taxes by Electronic Means

PURPOSE AND EFFECT: The purpose of this rulemaking is to amend the threshold requiring taxpayers to either pay taxes by electronic means or to file tax returns and pay taxes by electronic means. Pursuant to Section 2 of Chapter 2022-151, L.O.F., s. 213.755(1), F.S., is amended to provide that the Executive Director of the Department of Revenue has authority to require a taxpayer to file returns and remit payments by electronic means where the taxpayer has paid tax in the prior state fiscal year in an amount greater than or equal to $5,000. The proposed amendments to Rule 12-24.003, F.A.C., amend the threshold from $20,000 to $5,000 within subsections (1), (2), (4), and (5). The proposed amendments also move the names of certain taxes (documentary stamp tax; insurance premium taxes, fees, regulatory assessments, excise taxes, and surcharges; and pollutant taxes imposed under s. 376.75, F.S., and under Chapter 206, Part IV, F.S.) from subsection (1), which requires taxpayers to pay taxes by electronic means, to subsection (2), which requires taxpayers to file tax returns and pay taxes by electronic means. The names of certain taxes listed within Rules 12-24.002 and 12-24.003, F.A.C., are amended to delete obsolete language.

SUBJECT AREA TO BE ADDRESSED: This rulemaking addresses legislative changes that lower the dollar threshold requiring taxpayers to either pay taxes or to file tax returns and pay taxes by electronic means.

RULEMAKING AUTHORITY: 202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3), 443.1317, 443.163(1) FS.

LAW IMPLEMENTED: 202.30, 206.485, 212.11(4)(f), 213.755, 220.21(2), (3), 443.163 FS., section 2, Ch. 2022-151 LOF F.

IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: July 27, 2022, 10:00 a.m.

PLACE: 2450 Shumard Oak Boulevard, Building Two, Room 1250, Tallahassee, Florida. If a meeting is requested in writing, members of the public can also attend electronically via webinar; participants will need to register for the webinar using the following link: [https://attendee.gotowebinar.com/register/7837611777211928077]

Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Tonya Fulford at [phone]. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Jennifer Ensley, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone], email [e-mail].

 

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS:

 

Published on the Department’s website at floridarevenue.com/rules.