The purpose of this rulemaking is to implement legislative changes and other updates to a form within Rule 12B-4.003, Public Use Forms. Pursuant to s. 213.755(1), F.S., taxpayers are required to electronically file returns and electronically remit payments of taxes and fees where the taxpayer paid tax in the prior state fiscal year in an amount greater than or equal to $20,000. Section 2 of Chapter 2022-151, L.O.F., amends s. 213.755(1), F.S., to lower this threshold amount from $20,000 to $5,000 effective January 1, 2023. In this rulemaking, Form DR-225, Documentary Stamp Tax Return for Registered Taxpayers’ Unrecorded Documents, is revised to notify taxpayers of the requirement to file the return and pay the tax and any surtax that may be due by electronic means if they paid $5,000 or more in documentary stamp tax during the State of Florida’s prior fiscal year (July 1-June 30). Form DR-225 is also revised for standard language updates to the form.