Rule: 12A-16.008

Rule Title: Public Use Forms

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax

Chapter:

RENTAL CAR SURCHARGE

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

Effective Date:

12/29/2025

History Notes:

Rulemaking Authority 212.18(2) , 213.06(1) FS. Law Implemented 212.0606 , 212.12(2) , 213.235 , 213.755 , 376.70 , 403.717 , 403.718 , 403.7185 FS. History–New 11-14-89, Amended 7-7-91, 8-10-92, 3-21-95, 6-19-01, 4-17-03, 9-28-04, 6-28-05, 7-25-06, 4-5-07, 1-1-08, 1-27-09, 1-11-10, 1-12-11, 1-25-12, 1-20-14, 7-28-15, 4-16-18, 1-1-21, 5-23-22, 1-1-23, 1-1-24, 12-29-25.

References in this version:

Ref-05594 DR-15SW R. 07/15

Ref-14235 DR-15SWS R. 01/22

Ref-16260 DR-15SWN R. 01/24 - Instructions for DR-15SW Solid Waste and Surcharge Returns

History of this Rule since Jan. 6, 2006

Notice /

Adopted

Section

Description

Publish

Date

Final

12A-16.008

Public Use Forms

Effective:

12/29/2025

Proposed

12A-16.008

The purpose of the proposed amendment to Rule 12A-16.008, F.A.C. (Public Use Forms), is to update the information on how to obtain copies of forms from the Department.

10/10/2025

Vol. 51/198

Development

12A-16.008

: The purpose of the draft amendment to Rule 12A-16.008, F.A.C. (Public Use Forms), is to update the information on how to obtain copies of forms from the Department.

7/31/2025

Vol. 51/148

Final

12A-16.008

Public Use Forms

Effective:

01/01/2024

Proposed

12A-16.008

: The purpose of the proposed amendments to Rule 12A-16.008, F.A.C. (Public Use Forms), is to incorporate, by reference, updates to Form DR15SWN, Instructions for Solid Waste and Surcharge.

9/19/2023

Vol. 49/182

Public Meeting

12A-16.008

Approval to publish a Notice of Proposed Rule for the following rule, as well as request final adoption of the rule and approval to file and ....

September 18, 2023, during a regular meeting of the Governor ....

Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....

9/12/2023

Vol. 49/177

Development

12A-16.008

The purpose of the proposed amendments to Rule 12A-16.008, F.A.C. (Public Use Forms), is to incorporate, by reference, updates to Form DR15SWN, Instructions for Solid Waste and Surcharge, currently used to administer solid ....

7/12/2023

Vol. 49/134

Final

12A-16.008

Public Use Forms

Effective:

01/01/2023

Proposed

12A-16.008

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

12A-16.008

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

12A-16.008

The purpose of this rulemaking is to implement legislative changes, as well as clarifying updates, to a form within Rule 12A-16.008, Public Use Forms. Pursuant to s. 213.755(1), F.S., taxpayers are required to electronically ....

7/12/2022

Vol. 48/134

Final

12A-16.008

Public Use Forms

Effective:

05/23/2022

Proposed

12A-16.002

......

The purpose of this rulemaking is to update the Department’s rules to address 2021 legislative changes contained in

Chapter 2021-175, Laws of Florida.

Section 2 of the

chapter law amends

Section 212.0606, Florida Statutes, ....

3/31/2022

Vol. 48/63

Public Meeting

12A-16.002

......

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 ....

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-16.002

......

The purpose of this rulemaking is to update the Department’s rules to address 2021 legislative changes contained in

Chapter 2021-175, Laws of Florida.

Section 2 of the

chapter law amends

Section 212.0606, Florida Statutes, ....

9/8/2021

Vol. 47/174

Final

12A-16.008

Public Use Forms

Effective:

01/01/2021

Proposed

12A-16.008

The purpose of the proposed amendment to Rule 12A-16.008, F.A.C., is to remove obsolete language from forms used in the administration of solid waste fees and the rental car surcharge.

9/24/2020

Vol. 46/187

Public Meeting

12A-16.008

Approval to publish a Notice of Proposed Rule for the following rule, as well as request final adoption of the rule and approval to file and ....

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

12A-16.008

The purpose of the proposed amendment to Rule 12A-16.008, F.A.C., is to remove obsolete language from forms used in the administration of solid waste fees and the rental car surcharge.

8/26/2020

Vol. 46/167

Final

12A-16.008

Public Use Forms

Effective:

04/16/2018

Change

12A-16.008

Public Use Forms

2/20/2018

Vol. 44/35

Proposed

12A-16.008

The purpose of the proposed amendment to Rule 12A-16.008, F.A.C., is to adopt, by reference, changes to a form that currently provides guidance to taxpayers that file Solid Waste and Surcharge Returns. Changes to the form ....

1/17/2018

Vol. 44/11

Development

12A-16.008

The purpose of the proposed amendment to Rule 12A-16.008, F.A.C., is to adopt, by reference, changes to a form that currently provides guidance to taxpayers that file Solid Waste and Surcharge Returns. Changes to the form ....

11/2/2017

Vol. 43/213

Final

12A-16.008

Public Use Forms

Effective:

07/28/2015

Proposed

12A-16.002

......

Section 212.0606, F.S., previously imposed a $2 per day surcharge on each lease or rental of a motor vehicle.

Section 1,

Chapter 2014-199, amended that statute to reduce the rate imposed on the use of a motor vehicle as ....

5/6/2015

Vol. 41/88

Development

12A-16.002

......

Section 212.0606, F.S., previously imposed a $2 per day surcharge on each lease or rental of a motor vehicle.

Section 1,

Chapter 2014-199, amended that statute to reduce the rate imposed on the use of a motor vehicle as ....

2/23/2015

Vol. 41/36

Final

12A-16.008

Public Use Forms

Effective:

01/20/2014

Change

12A-16.008

Public Use Forms

12/5/2013

Vol. 39/235

Proposed

12A-16.008

The purpose of the proposed amendments to Rule 12A-16.008, F.A.C. (Public Use Forms), is to adopt, by reference, updated instructions for obtaining additional tax information on solid waste fees and the rental car surcharge.....

10/21/2013

Vol. 39/205

Development

12A-16.008

The purpose of the proposed amendments to Rule 12A-16.008, F.A.C. (Public Use Forms), is to adopt, by reference, updated instructions for obtaining additional tax information on solid waste fees and the rental car surcharge.....

8/2/2013

Vol. 39/150

Final

12A-16.008

Public Use Forms

Effective:

01/25/2012

Proposed

12A-16.008

Currently, the use of the solid waste and rental car surcharge form is limited to a single calendar year. The purpose of the proposed amendments to Rule 12A-16.008, F.A.C. (Public Use Forms), is to consolidate and simplify ....

9/30/2011

Vol. 37/39

Development

12A-16.008

Currently, the use of the solid waste and rental car surcharge form is limited to a single calendar year. The purpose of the proposed amendments to Rule 12A-16.008, F.A.C. (Public Use Forms), is to consolidate and simplify ....

7/29/2011

Vol. 37/30

Final

12A-16.008

Public Use Forms

Effective:

01/12/2011

Proposed

12A-16.008

The purpose of the proposed amendments to Rule 12A-16.008, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of solid waste fees and the rental car surcharge.....

10/8/2010

Vol. 36/40

Development

12A-16.008

The purpose of the proposed amendments to Rule 12A-16.008, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of solid waste fees and the rental car surcharge.....

8/13/2010

Vol. 36/32

Final

12A-16.008

Public Use Forms

Effective:

01/11/2010

Proposed

12A-16.008

The purpose of the proposed amendments to Rule 12A-16.008, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of solid waste fees and the rental car surcharge.....

9/18/2009

Vol. 35/37

Development

12A-16.008

The purpose of the proposed amendments to Rule 12A-16.008, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of solid waste fees and the rental car surcharge.....

7/10/2009

Vol. 35/27

Final

12A-16.008

Public Use Forms

Effective:

01/27/2009

Proposed

12A-16.008

The purpose of the proposed amendments to Rule 12A-16.008, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the solid waste fees and the rental car surcharge.....

10/10/2008

Vol. 34/41

Public Meeting

12A-16.008

Approval to publish a Notice of Proposed Rulemaking to amend Rule 12A-16.008, F.A.C. (Public Use Forms – Solid Waste Fees and Rental Car Sur....

September 16, 2008, during a regular meeting of the Governor ....

Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....

9/5/2008

Vol. 34/36

Development

12A-16.008

The purpose of the proposed amendments to Rule 12A-16.008, F.A.C. (Public Use Forms), is to: (1) adopt, by reference, changes to forms used by the Department in the administration of solid waste fees and the rental car surcharge; ....

7/18/2008

Vol. 34/29

Final

12A-16.008

Public Use Forms

Effective:

01/01/2008

Proposed

12A-16.008

The purpose of the proposed amendments to Rule 12A-16.008, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the solid waste fees and the rental car surcharge.....

9/21/2007

Vol. 33/38

Development

12A-16.008

The purpose of the proposed amendments to Rule 12A-16.008, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of solid waste fees and the rental car surcharge.....

7/6/2007

Vol. 33/27

Final

12A-16.008

Public Use Forms

Effective:

04/05/2007

Public Meeting

12A-16.008

Approval of the proposed amendments to Rule

Chapter 12A-16, F.A.C. (Rental Car Surcharge). A Notice of Proposed Rulemaking for the proposed ....

February 27, 2007, during a regular meeting of the Governor ....

Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee

2/16/2007

Vol. 33/07

Proposed

12A-16.008

The purpose of the proposed amendments to Rule 12A-16.008, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of solid waste fees and the rental car surcharge.....

12/29/2006

Vol. 32/52

Development

12A-16.008

The purpose of the proposed amendments to Rule 12A-16.008, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of solid waste fees and the rental car surcharge.....

11/9/2006

Vol. 32/45

Final

12A-16.008

Public Use Forms

Effective:

07/25/2006

Change

12A-16.008

Public Use Forms

4/14/2006

Vol. 32/15

Proposed

12A-16.008

The purpose of the proposed amendments to Rule 12A-16.008, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of solid waste fees and the rental car surcharge.....

1/13/2006

Vol. 32/02