Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats (Ch. 12A-1; Department of Agriculture and Consumer Services)
Fla. Admin. Code R. 12A-1.0015
Florida Administrative Code
Rule: 12A-1.0015
Rule Title: Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats
Department:
DEPARTMENT OF REVENUE
Division:
Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax
Chapter:
SALES AND USE TAX
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
Effective Date:
1/1/2026
History Notes:
Rulemaking Authority 212.06(5)(b)13. , 212.18(2) , 213.06(1) FS. Law Implemented 212.02(20) , 212.05(1) , 212.06(1) , (2), (5), 212.12(9) , 212.13(1) , (2), (3), (4), 212.21(3) , 213.37 FS. History–New 6-12-03, Amended 6-14-22, 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
12A-1.0015
Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats
Effective:
01/01/2026
Proposed
12A-1.0015
......
The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), and Rule 12A-1.0015 (Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats), F.A.C., is to reflect the amendments to paragraph ....
10/13/2025
Vol. 51/199
Development
12A-1.0015
......
The purpose of the draft amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), and Rule 12A-1.0015 (Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats), F.A.C., is to reflect the amendments to paragraph ....
7/31/2025
Vol. 51/148
Development
12A-1.001
......
The purpose of the draft amendments to Rule 12A-1.001(3), F.A.C. (Specific Exemptions), is to clarify that persons partially sighted that hold an identification card issued by the Division of Blind Services, as provided ....
7/31/2025
Vol. 51/148
Final
12A-1.0015
Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats
Effective:
06/14/2022
Change
12A-1.0015
Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats
4/27/2022
Vol. 48/82
Proposed
12A-1.0015
......
The purpose of this rulemaking is to implement the provisions of s. 212.06(5)(b), F.S., as amended by
Section 18 of
Chapter 2021-31, L.O.F. These legislative changes create a process by which a forwarding agent may apply ....
4/1/2022
Vol. 48/64
Public Meeting
12A-1.0015
......
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
12A-1.0015
......
The purpose of this rulemaking is to implement the provisions of s. 212.06(5)(b), F.S., as amended by
Section 18 of
Chapter 2021-31, L.O.F. These legislative changes create a process by which a forwarding agent may apply ....
11/1/2021
Vol. 47/212
Final
12A-1.0015
Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats
Effective:
06/12/2003