Florida DOR Proposes Amending Sales, Use Tax Rules on Tangible Personal Property, Admissions

Oct. 14, 2025, 3:07 PM UTC

The Florida Department of Revenue (DOR) proposed amendments to the rules regarding tangible personal property, services, real property, and transient accommodations for sales and use tax purposes. The proposal removes obsolete language for leases of real property effective Oct. 1. A public hearing is scheduled for Nov. 4. Comments on the proposed rule are due by Oct. 31. [Fla. Dep’t of Revenue, Proposed Regs. Sections 12A-15.003, 12A-15.004, 12A-15.005, et. al., 10/10/25, Fla. Admin. Reg.]

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