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Community Contribution Tax Credit – Sales Tax Incentives

Community Contribution Tax Credit or Refund

A business that donates cash, property, or goods to an approved community-based organization or government agency may apply for a refund of sales tax. The refund is equal to 50 percent of the value of the donation, with a limit of $200,000 per year.

Find out how to claim this refund.

To claim a refund, the business must:

  • Complete Form 8E-17TCA#1 (Application for a Community Contribution Tax Credit). You can get this form from the Department of Economic Opportunity.
  • Attach all required documentation.
  • Get approval from the Department of Economic Opportunity (DEO), Division of Community Development.
  • Complete Form DR-26S (Application for Refund - Sales and Use Tax) and attach a copy of the DEO approval letter and other required documentation. You can file Form DR-26S online.

A business may receive no more than $200,000 in community contribution tax credits yearly. Only one Form DR-26S may be submitted within a 12-month period. If the amount of refund requested exceeds the sales tax remitted by the business in the previous 12 months, the business may claim the balance by filing an additional refund application in each of the next 3 tax years.

Taxpayers who request a refund of sales tax cannot claim the credit against corporate income tax or insurance premium tax.

For more information, see s. 212.08(5)(p), F.S., and Rule 12A-1.107, F.A.C.