Requirements to File or to Pay Taxes by Electronic Means (Ch. 12-24; Department of Agriculture and Consumer Services)
Fla. Admin. Code R. 12-24.003
Florida Administrative Code
Rule: 12-24.003
Rule Title: Requirements to File or to Pay Taxes by Electronic Means
Department:
DEPARTMENT OF REVENUE
Division:
Departmental
Chapter:
PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
Effective Date:
1/1/2026
History Notes:
Rulemaking Authority 202.26(3)(a) , 206.485(1) , 213.06(1) , 213.755(8) , (9), 220.21(2) , (3), 443.1317 , 443.163(1) FS. Law Implemented 202.30 , 206.485 , 212.11(4)(f) , 213.755 , 220.21(2) , (3), 443.163 FS. History–New 12-19-89, Amended 1-8-91, 11-17-93, 4-30-02, 10-5-03, 6-1-09, 6-28-10, 2-17-15, 11-12-20, 5-23-22, 1-1-23, 1-1-26.
References in this version:
No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section
Description
Publish
Date
Final
12-24.003
Requirements to File or to Pay Taxes by Electronic Means
Effective:
01/01/2026
Proposed
12-24.002
......
:
Part III, Aviation Fuel,
Chapter 206, F.S., is repealed by
section 27, Ch. 2025-208, L.O.F., effective January 1, 2026, repealing the tax on aviation fuel.
The purpose of the proposed amendments to Rule 12-24.002, F.A.C. ....
10/13/2025
Vol. 51/199
Development
12-24.002
......
Part III, Aviation Fuel,
Chapter 206, F.S., is repealed by
section 27,
Chapter 2025-208, L.O.F., effective January 1, 2026, repealing the tax on aviation fuel. The purpose of the draft amendments to Rule 12-24.002, F.A.C. ....
7/31/2025
Vol. 51/148
Development
12-24.002
......
The purpose of the draft amendments to Rule 12-24.002 (Definitions), is to add the taxes on natural gas fuel tax to those required to be paid and reported by electronic means effective January 1, 2026, as provided in
section ....
4/22/2025
Vol. 51/78
Development
12-24.002
......
The purpose of the draft amendments to Rule 12-24.002 (Definitions), is to add the taxes on natural gas fuel tax to those required to be paid and reported by electronic means effective January 1, 2026, as provided in
section ....
10/28/2024
Vol. 50/211
Final
12-24.003
Requirements to File or to Pay Taxes by Electronic Means
Effective:
01/01/2023
Proposed
12-24.002
......
:
Section 213.755(1), F.S., authorizes the Executive Director of the Department of Revenue to require a taxpayer to file returns and remit payments by electronic means when the amount of tax paid by the taxpayer in the previous ....
8/24/2022
Vol. 48/165
Public Meeting
12-24.002
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file ....
August 23, 2022, during a regular meeting of the Governor and ....
Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
8/12/2022
Vol. 48/157
Development
12-24.002
......
The purpose of this rulemaking is to amend the threshold requiring taxpayers to either pay taxes by electronic means or to file tax returns and pay taxes by electronic means. Pursuant to
Section 2 of
Chapter 2022-151, L.O.F., ....
7/12/2022
Vol. 48/134
Final
12-24.003
Requirements to File or to Pay Taxes by Electronic Means
Effective:
05/23/2022
Proposed
12-24.001
......
The purpose of this rulemaking is to update the Department’s rules on the payment of taxes and submission of returns by electronic means to address 2021 legislative changes contained in
Chapter 2021-2, Laws of Florida.
Section ....
3/31/2022
Vol. 48/63
Public Meeting
12-24.001
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file ....
March 29, 2022, during a regular meeting of the Governor and ....
Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
3/18/2022
Vol. 48/54
Development
12-24.001
......
The purpose of this rulemaking is to update the Department’s rules on the payment of taxes and submission of returns by electronic means to address 2021 legislative changes contained in
Chapter 2021-2, Laws of Florida.
Section ....
9/9/2021
Vol. 47/175
Final
12-24.003
Requirements to File or to Pay Taxes by Electronic Means
Effective:
11/12/2020
Proposed
12-24.001
......
Section 27,
Chapter 2020-10, Laws of Florida, amended
section 443.163, F.S., repealing the requirement for reemployment tax agents who prepared and reported for 100 or more employees in any quarter during the preceding state ....
9/24/2020
Vol. 46/187
Public Meeting
12-24.001
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file ....
September 22, 2020, during a regular meeting of the Governor ....
Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
9/15/2020
Vol. 46/180
Development
12-24.001
......
Section 27,
Chapter 2020-10, Laws of Florida, amended
section 443.163, F.S., repealing the requirement for reemployment tax agents who prepared and reported for 100 or more employees in any quarter during the preceding state ....
9/2/2020
Vol. 46/172
Final
12-24.003
Requirements to File or to Pay Taxes by Electronic Means
Effective:
02/17/2015
Proposed
12-24.001
......
Section 1,
Chapter 2014-196, L.O.F., amended
Section 365.172, F.S., to require a prepaid wireless E911 fee on each purchase of a prepaid wireless service. The law requires the fee to be reported and remitted to the Department ....
11/19/2014
Vol. 40/225
Public Meeting
12-24.001
......
Approval to publish a Notice of Proposed Rulemaking for the following rule sections:
Rule 12-24.001, F.A.C. - Scope of Rules.
Rule 12-24.002, ....
November 12, 2014, during a regular meeting of the Governor ....
Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
11/3/2014
Vol. 40/214
Development
12-24.001
......
Section 1,
Chapter 2014-196, L.O.F., amended
Section 365.172, F.S., to require a prepaid wireless E911 fee on each purchase of a prepaid wireless service. The law requires the fee to be reported and remitted to the Department ....
10/15/2014
Vol. 40/201
Development
12-24.003
......
The purpose of the proposed amendments to Rule 12-24.003, F.A.C. (Requirements to File or to Pay Taxes by Electronic Means), is to: (1) clarify that mass transit system providers and local government users of diesel fuel ....
9/24/2010
Vol. 36/38
Final
12-24.003
Requirements to File or to Pay Taxes by Electronic Means
Effective:
06/28/2010
Proposed
12-24.003
Section 443.163(1), F.S., requires any person who prepared and reported the unemployment compensation tax returns (Form UCT-6, Employer’s Quarterly Reports) for 100 or more employers in any quarter during the preceding state ....
4/9/2010
Vol. 36/14
Development
12-24.003
Section 443.163(1), F.S., requires any person who prepared and reported the unemployment compensation tax returns (Form UCT-6, Employer’s Quarterly Reports) for 100 or more employers in any quarter during the preceding state ....
2/19/2010
Vol. 36/07
Final
12-24.003
Requirements to File or to Pay Taxes by Electronic Means
Effective:
06/01/2009
Proposed
12-24.001
......
The purpose of the proposed amendments to
Part I (Electronic Funds Transfer and Return Submission) of Rule
Chapter 12-24, F.A.C. (Payment of Taxes and Submission of Returns by Electronic Means; Taxpayer Recordkeeping and ....
2/6/2009
Vol. 35/05
Development
12-24.001
......
The purpose of the proposed amendments to
Part I (Electronic Funds Transfer and Return Submission) of Rule
Chapter 12-24, F.A.C., is to: (1) incorporate the provisions of Sections 14 and 30,
Chapter 2007-106, L.O.F., which ....
11/21/2008
Vol. 34/47
Final
12-24.003
Requirements to File or to Pay Taxes by Electronic Means
Effective:
10/05/2003