Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats  

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    DEPARTMENT OF REVENUE

    Sales and Use Tax

    RULE NO.:RULE TITLE:

    12A-1.0015Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats

    NOTICE OF CHANGE

    Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 48 No. 64, April 1, 2022 issue of the Florida Administrative Register.

    12A-1.0015 Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats.

    (1) through (3) No change

    (4) Florida Certificate of Forwarding Agent Address; Application; Eligibility.

    (a) through (e) No change

    (f) Beginning July 1, 2023, each business holding a Florida Certificate of Forwarding Agent Address must submit Form DR-1FA to verify the designated address used by the forwarding agent no later than July 1 each year. The submission of Form DR-1FA for annual verification is not due in the same calendar year in which an initial Florida Certificate of Forwarding Agent Address is issued or the calendar year in which a certificate is renewed.

    (g) through (k) No change

    (5) through (6) No change