Florida Dept. of Revenue - a. Rule 12-26.008: Public Use Forms (Building Material)

Florida Proposed Rules

Rule Number:	Rule Title
12-26.008	Public Use Forms

Next Step:	The Department did not receive a request for the October 13, 2026, workshop. Therefore, the workshop has been canceled. The Department will post further updates as they become available.

Forms:	DR-26AH: Application for Refund of Sales and Use Tax on Building Materials Used in Construction of Eligible Residential Units for Affordable Housing RAO: Rural Areas of Opportunity Application for Certification Exempt Goods and Services Sales Tax Refund Based on Section 212.08(5)(r), F.S.

Public Comments:	October 14, 2026
Workshop Agenda:	October 13, 2026
Draft Rule Language:	October 13, 2026
Notice of Rule Development:	September 24, 2026

Purpose: The purpose of the draft amendments to Rule 12-26.008, F.A.C. (Public Use Forms), is to amend this rule regarding form RAO - Rural Areas of Opportunity, Application for Certification, Exempt Goods and Services Sales Tax Refund, and form DR26AH - Application for Refund of Sales and Use Tax on Building Materials Used in Construction of Eligible Residential Units for Affordable Housing, to clarify how the refund applies to discretionary sales surtax.