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Florida Proposed Rules


Rule Number: Rule Title
12-26.008Public Use Forms

Next Step:If requested in writing, a rule development workshop will be held on Tuesday, October 13, 2026, at 9:00 a.m. at 2450 Shumard Oak Blvd., Building One, Room 1221, Tallahassees, Florida. (If no written request is received, the workshop will not be held.)

An agenda and materials for the workshop are available below.

To request that a workshop be held, please send an email to rulecomments@floridarevenue.com.

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.


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.