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Florida Proposed Rules


Rule Number:12-26.008
Rule Title:Public Use Forms
Next Step:At the March 7, 2018 meeting, the Governor and Cabinet approved the Department’s request to adopt this rule. The Department will file the rule for certification with the Department of State on March 27, 2018. The rule will be effective on April 16, 2018.
 
Forms:
DR-26 – Application for Refund (revised February 20, 2018)
DR-26S – Application for Refund Sales and Use Tax (revised February 20, 2018)
DR-370026 – Agreement to Audit Refund Claim (revised February 20, 2018)
DR-26N – Instructions Application for Refund (revised February 20, 2018)
DR-26SN – Instructions Application for Refund Sales and Use Tax (revised February 20, 2018)
RAO – Rural Areas of Opportunity Application for Certification Exempt Goods and Services Sales Tax Refund (revised February 20, 2018)
DR-26 – Application for Refund
DR-26S – Application for Refund Sales and Use Tax
DR-370026 – Agreement to Audit Refund Claim
DR-26N – Instructions Application for Refund
DR-26SN – Instructions Application for Refund Sales and Use Tax
RAO – Rural Areas of Opportunity Application for Certification Exempt Goods and Services Sales Tax Refund


Certification Package: March 27, 2018
JAPC Certification: March 23, 2018
Certification Letter to JAPC: March 15, 2018
Cabinet Meeting for Adoption: March 7, 2018
Notice of Public Meeting - Cabinet for Adoption: February 26, 2018 (Vol. 44, No. 39, pp. 928-929)
Letter to JAPC: February 21, 2018
Notice of Change: February 20, 2018 (Vol. 44, No. 35, p. 836)
Letter from JAPC: January 26, 2018
Hearing Information: February 7, 2018
Package filed with JAPC: January 18, 2018
Notice of Proposed Rule January 16, 2018 (Vol. 44, No. 10, pp. 199-202)
Cabinet Meeting for Hearing: December 13, 2017
Notice of Public Meeting - Cabinet for Hearing: December 5, 2017 (Vol. 43, No. 233, pp.5473-5474)
Workshop Information: November 16, 2017
Draft Rule Language: November 16, 2017
Notice of Rule Development: November 2, 2017 (Vol. 43, No. 213, pp. 4942 – 4943)

Purpose:    The purpose of the proposed amendments to Rule 12-26.008, F.A.C., is to: (1) adopt, by reference, updates to the applications for refunds; (2) adopt, by reference, two new forms that provide instructions on how to complete the application for refund and provide the information and documentation required for taxpayers to establish eligibility for a tax refund and the amount of the refund claim due for common tax refunds; (3) adopt, by reference, updates to the mutual agreement for an audit or confirmation of a tax refund claim to be performed at the taxpayer’s location; (4) to adopt, by reference, a form used by taxpayers to apply for certification by the Department of Economic Opportunity for a refund of sales tax paid on the purchase of building materials, the rental of tangible personal property, and payment for pest control services used in new construction located in a rural area of opportunity; and (5) remove an obsolete form previously used to obtain a refund of intangible personal property tax.