Florida Administrative Code

(1) General Information. (a) A "natural gas fuel retailer" means any person who sells, produces, or refines natural gas fuel for use in a motor vehicle as defined in Section 206.01(23), F.S. (b)1. Individuals who use residential refueling devices located at a person's primary res…

(1) Scope. This rule addresses requirements for the electronic submission of information used by the Department to track the movement of any product defined as a motor or diesel that has been received, disbursed, delivered, imported, exported, or moved in any manner within Florid…

(1) SCOPE. This rule chapter applies to the tax imposed by Section 203.01(1)(a)1., F.S., on utility services delivered to a retail consumer in Florida. (2) DEFINITIONS. For purposes of this rule chapter: (a) "Cost price" means the actual cost of articles of tangible personal prop…

(1) NATURAL OR MANUFACTURED GAS. (a) A tax is imposed at the rate of 2.5 percent on distribution companies' gross receipts from the privilege of selling or transporting natural or manufactured gas to a retail consumer in this state. The gross receipts tax on the sale or transport…

(1) Prior to engaging in the business of selling, transporting, delivering, or importing utility services, every person, distribution company, or other entity upon which the gross receipts tax is imposed is required to register with the Department. (2) Registration with the Depar…

(1)(a) Except as provided in rule Chapter 12-24, F.A.C., and paragraph (c) below, all taxes imposed by Section 203.01(1)(a)1., F.S., on utility services are due to the Department on or before the 20th day of the month following the date of the sale or transaction. The payment and…

(1)(a) The public-use form provided in this rule is to be utilized by each municipality or charter county to report to the Department services taxed under Sections 166.231 and 166.232, F.S., and to report any other required information. The public-use form is employed by the Depa…

Interest shall accrue at the rate of interest established pursuant to Section 213.235, F.S., and Rule 12-3.0015, F.A.C. (prorated daily), not to exceed one percent per month. Interest accrues from the date of the delinquency until paid. Rulemaking Authority 213.06(1) FS. Law Impl…

Rulemaking Authority 211.125(1), 213.06(1) FS. Law Implemented 211.01, 211.125 FS. History-New 12-28-78, Formerly 12B-7.03, Amended 12-18-94, Repealed 5-9-13.

(1) Oil. (a) The amount of tax is measured by the value of oil produced and saved. The rate for oil shall be 8 percent of the gross value thereof at the point of production. (b) All wells capable of producing less than 100 barrels of oil per day is taxed at the rate of 5 percent …

The tax is levied upon the basis of the entire production in Florida, including royalty interest, and the tax accrues at the time of severance from the soil or water, and in its natural, unrefined, or unmanufactured condition. (1) For oil measurement, the tax shall be measured or…

(1) Tax Paid to United States. The value of any oil production shall not include any wellhead or other production taxes imposed by the United States on producers to the extent such tax or taxes do not provide a credit or deduction for the taxes imposed by this state. (2) Transpor…

(1)(a) The following forms and instructions are used by the Department in its administration of the taxes imposed on the production of oil, gas, and sulfur. These forms are hereby incorporated by reference in this rule. (b) Copies of these forms are available, without cost, by: 1…

Rulemaking Authority 211.33(6), 213.06(1) FS. Law Implemented 211.30, 211.31, 211.3103, 211.3106 FS. History-New 9-17-80, Formerly 12B-7.22, Amended 12-18-94, Repealed 5-9-13.

Rulemaking Authority 211.3103(9)(e), 213.06(1) FS. Law Implemented 211.3103 FS. History-New 6-28-00, Amended 10-30-06, Repealed 12-18-07.

(1)(a) The following forms and instructions are used by the Department in its administration of the taxes and surcharge imposed on the severance of solid minerals, phosphate rock, or heavy minerals from the soils and waters of this state. These forms are hereby incorporated by re…

(1) The Miami-Dade County Lake Belt mitigation fee is imposed on each ton of limerock and sand extracted by any person who engages in the business of extracting limerock or sand within the areas and sections provided in Section 373.41492, F.S. The per-ton mitigation fee is at the…

(1)(a) The following form and instructions are used by the Department in its dealings with the public in the administration of the Miami-Dade County Lake Belt mitigation fee. This form and instructions are hereby incorporated by reference in this rule. (b) Copies of this form and…

(1) A tax is imposed on insurance premiums or assessments, including membership fees, finance charges, and policy fees and gross deposits received from subscribers to reciprocal or interinsurance agreements, and on annuity premiums or considerations, received during the preceding…

(1) Every insurer must collect a surcharge of $2 and $4 from the policyholders of certain types of property insurance issued or renewed. (2) The $2 surcharge applies to each residential dwelling fire policy, homeowner's, mobile homeowner's, tenant homeowner's, condominium unit ow…

(1)(a)1. The Department maintains an electronic database that is for use by insurers to assign insurance policies and premiums to local taxing jurisdictions. The electronic database, referred to as Florida's Address/Jurisdiction Database ("database"), is maintained on the Departm…

Rulemaking Authority 213.06(1) FS. Law Implemented 624.510 FS. History-New 2-3-80, Formerly 12B-8.02, Amended 3-25-90, 12-9-97, Repealed 1-17-13.

(1) Tax returns and reports must be made by insurers on forms prescribed by the Department. These forms are hereby incorporated by reference in this rule. (2) Copies of these forms are available, without cost, by: 1) downloading the form from the Department's website at floridare…

(1)(a)1.a. In addition to any other license or excise tax, a regulatory assessment is assessed and imposed upon every domestic, foreign, and alien insurer authorized to issue policies of fire insurance in Florida. b. The assessment is at the rate of 1 percent of the gross amount …

Rulemaking Authority 20.21(5) FS. Law Implemented 624.521 FS. History-New 2-3-80, Formerly 12B-8.07, Repealed 1-25-12.

Rulemaking Authority 20.21(5), 213.06(1) FS. Law Implemented 213.755, 624.511, 624.518 FS. History-New 12-19-89, Amended 12-9-97, Repealed 1-1-24.

(1) When by or pursuant to the laws of any other state or foreign country any taxes, licenses, and other fees, in the aggregate, and any fines, penalties, deposit requirements, or other material obligations, prohibitions, or restrictions are or would be imposed upon Florida insur…

Corporations and other artificial entities which are to become partners in a partnership which conducts business, derives income or exists within the state shall be subject to tax under the Florida Income Tax Code, without regard to any other factor which would determine the tax …

Any term used in these rules have the meaning which is ascribed to it in Chapter 220, F.S., unless a clearly different meaning is indicated from the context in which the term is used. For the purposes of these rules: (1) "Apportionment" means the process of assigning business inc…

(1) The following activities, notwithstanding others within the meaning of taxable privileges described in Section 220.02, F.S., will be construed as conducting business, earning or receiving income in Florida, or constitute those activities of a resident or citizen of Florida fo…

(1) For a taxpayer doing business within and without the state, net income shall be the portion of the taxpayer's adjusted federal income for the taxable year which is apportioned to Florida under Section 220.15, F.S., plus the taxpayer's nonbusiness income for the taxable year w…

(1)(a) "Taxable income," as defined by Section 220.13(2), F.S., is the starting point in determining Florida corporate income tax due. (b) In general, "taxable income" is the amount of a corporation's income that is subject to federal tax. However, the federal deductions provided…

(1) Unless otherwise distinctly expressed, the terms used in this section shall have the same meaning as when used in a comparable context in the federal income tax regulations for consolidated returns. The term "common parent" as used in the federal regulations shall have the sa…

(1) For taxable years beginning on or after January 1, 1991, corporations will apportion their adjusted federal income in accordance with Section 220.15, F.S., only if they are doing business within and without Florida. A taxpayer will be considered doing business within and with…

(1) Section 220.151, F.S., states that a taxpayer providing transportation services (transportation company), or an insurance company, must apportion income to Florida using a single-factor formula, in lieu of the three-factor formula used in the general apportionment method. (2)…

(1)(a) A departure from the applicable method of apportionment required under the provisions of Section 220.15 or 220.151, F.S., shall be permitted only where the method does not accurately and fairly reflect business activity in Florida. An alternative method may not be invoked,…

(1) For purposes of the property factor, the term "real and tangible personal property" includes land, buildings, machinery, stocks of goods, equipment, and other real and tangible personal property, but does not include coin or currency. (2) Property shall be included in the pro…

(1) The total amount "paid" to employees is determined upon the basis of the taxpayer's accounting method. If the taxpayer has adopted the accrual method of accounting, all compensation properly accrued shall be deemed to have been paid. (a) Notwithstanding the taxpayer's method …

(1) For the purposes of the sales factor, the term "sales" means all gross receipts received by the taxpayer from transactions and activities in the regular course of its trade or business. (a) Sales of tangible personal property. In the case of a taxpayer engaged in manufacturin…

(1) "Nonbusiness income" means all income other than business income. For a determination of nonbusiness income, see Section 220.03(1)(r), F.S. (a) The classification of income by the labels occasionally used, such as manufacturing income, compensation for services, sales income,…

(1) If the Florida alternative minimum tax is paid pursuant to Section 220.11(3), F.S., or the Florida alternative minimum tax is offset by the credits provided in Section 220.1875 or 220.193, F.S., an alternative minimum tax credit is allowed by Section 220.186, F.S., in subsequ…

Rulemaking Authority 213.06(1), 220.187, 220.51 FS. Law Implemented 213.05, 213.35, 213.755, 220.03(1), 220.131, 220.187, 220.44, 624.51055 FS. History-New 3-15-04, Amended 4-5-07, 4-26-10, Repealed 6-6-11.

(1) Who May Claim the Credit Against Corporate Income Tax or Insurance Premium Tax. (a) Any taxpayer who has received prior approval from the Florida Department of Commerce for a community contribution to any revitalization project undertaken by an eligible sponsor, will be allow…

(1) Qualifying projects defined in Sections 220.191(1)(g)1. and 2., F.S. (a) Section 220.191, F.S., requires an application process for the capital investment tax credit, which includes review and recommendation by Enterprise Florida, and a certification from the Department of Ec…

(1) Definitions. For purposes of this rule, the following terms mean: (a) "Credit" means the credit for qualified railroad reconstruction or replacement expenditures authorized under Section 220.1915, F.S. (b) "Qualified expenditures" means gross expenditures made in Florida by a…

Rulemaking Authority 213.06(1), 220.192(5), (7), 220.51 FS. Law Implemented 220.192 FS. History-New 4-26-10, Repealed 12-12-19.

Rulemaking Authority 213.06(1), 220.193, 220.51 FS. Law Implemented 213.35, 220.02(8), 220.03(1), 220.131, 220.193, 220.21 FS. History-New 4-26-10, Amended 1-17-13, Repealed 2-20-25.

(1) Taxpayers seeking to obtain a corporate income tax credit for spaceflight projects must apply to the Department of Economic Opportunity, as provided in Section 220.194, F.S. (2)(a) For tax years beginning on or after October 1, 2015, a spaceflight business that has been appro…

(1)(a)1. A research and development tax credit against Florida corporate income/franchise tax is provided in Section 220.196, F.S., to a business enterprise that claims a valid research credit against federal corporate income tax for qualified research expenses as provided in sec…

(1) Definitions. For purpose of this rule, the following terms mean: (a) "Apprentice" means a person at least 16 years of age who is engaged in learning a recognized skilled trade through actual work experience under the supervision of journeyworker craftspersons, which training …