Florida Dept. of Revenue - Chapter 12-26: Refunds (2023 Legislative Changes)

Florida Proposed Rules

Rule Number: Rule Title

12-26.008

Public Use Forms

Next Step:

At the September 18, 2023, meeting, the Governor and Cabinet approved the publication of the Notice of Proposed Rulemaking and subsequent adoption of the proposed rules if the substance of the proposed rules remained unchanged upon reaching the date applicable to filing for final adoption pursuant to s. 120.54(3)(e)2., F.S. No substantive changes were made to the rules and the Department filed the rules for certification with the Department of State on December 12, 2023. These rules went into effect on January 1, 2024.

Forms:

DR-26RP: Application for Refund of Sales and Use Tax on Building Materials Used in Florida Neighborhood Revitalization Projects
DR-26S: Application for Refund-Sales and Use Tax
DR-26SN: Instructions - Application for Refund-Sales and Use Tax
DR-26AH: Application for Refund Sales and Use Tax on Building Materials Used in Construction of Eligible Residential Units for Affordable Housing

Final Language:	January 1, 2024
Certification Package:	December, 12, 2023
Certification Letter to JAPC:	December, 4, 2023
Hearing Information:	October 12, 2023 [Canceled, no request received]
Package Filed with JAPC:	September 19, 2023
Notice of Proposed Rule:	September 19, 2023 (Vol. 49, No. 182)
Cabinet Meeting for Hearing:	September 18, 2023
Notice of Public Meeting - Cabinet for Hearing:	September 12, 2023 (Vol. 49, No. 177)
Workshop Information:	July 18, 2023
Draft Rule Language:	July 18, 2023
Notice of Rule Development:	June 30, 2023 (Vol. 49, No. 127)

Purpose: Section 12, Ch. 2023-17, L.O.F., created paragraph 212.08(7)(v), F.S., providing up to a $5,000 refund for sales tax paid on building materials used to construct an affordable housing unit subject to an agreement with the Florida Housing Finance Corporation as provided in Chapter 420, F.S. The purpose of this rulemaking is to incorporate, by reference, new Form DR-26AH, Application for Refund of Sales and Use Tax on Building Materials Used in Construction of Eligible Residential Units for Affordable Housing, and revisions to Form DR-26S, Application for Refund-Sales and Use Tax, and to Form DR-26SN, Instructions-Application for Refund Sales and Use Tax, to incorporate provisions for this new refund.

The purpose of the amendments to Form DR-26RP, Application for Refund of Sales and Use Tax on Building Materials Used in Florida Neighborhood Revitalization Projects, is to clarify the requirements to obtain a refund of sales and use tax previously paid on building materials used in Florida Neighborhood Revitalization projects as provided in sections 212.08(5)(n) and (o), F.S. The incorporation by reference of this refund application is being moved from Rule 12A-1.097, F.A.C., to this rule.