Summary


The proposed amendments to Rule Chapter 12-24, F.A.C. (Payment of Taxes and Submission of Returns By Electronic Means; Taxpayer Recordkeeping and Retention Requirements), clarify when the prepaid wireless E911 fees must be reported and remitted by dealers through electronic means; remove obsolete language regarding mandatory enrollment prior to filing returns or remitting tax by electronic means; remove obsolete language requiring prior approval before using the ACH credit method; change the term “unemployment” to “reemployment”; and make technical changes to a form number, a Department address, and the Department’s web address.