Form Dr-26s - Application For Refund - Sales And Use Tax Page 2
Download a blank fillable Form Dr-26s - Application For Refund - Sales And Use Tax in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form Dr-26s - Application For Refund - Sales And Use Tax with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10Frequently Asked Questions
(FAQs)
1. Who can apply for a
Any business or individual who has made a payment directly to the Florida Department
refund?
of Revenue or a county tax collector, which was not owed, was made in error, or was an
overpayment, may apply for a refund. A refund for a payment made to a dealer or private
tag agent must be requested from the dealer or private tag agent to whom the payment
was made. Certain exceptions allow the Department to issue a refund to a business or
individual who has paid tax to a dealer. See Page 8, Exempt Issues.
2. Is there a time limit for
Yes. The time limit allowed for claiming a refund has changed several times. Your time
claiming a refund?
limit is determined by the date you paid the tax.
• Tax paid on or after July 1, 1999 - three (3)-year limit.
• Bad debts have a unique statute of limitations. See Page 5.
• Repossessed merchandise has a unique statute of limitations. See Page 10.
• Enterprise zones have a unique statute of limitations. See Page 7.
3. May I take a credit on my
Yes. Dealers should:
return instead of applying
A. Refund the customer any overpayment of tax collected from the customer.
for a refund?
B. Document internal records to explain why the adjustment is being made.
C. Enter the amount on the “Less Lawful Deductions” line of the next return filed (Line 6
of the DR-15 or Line 5 of the DR-15EZ). The amount entered can equal but should
not exceed the amount reported on the “Total Tax Collected” line (Line 5 of the
DR-15 or Line 4 of the DR-15EZ). If the total amount to be recovered cannot be taken
on three consecutive returns, you may want to apply for a refund instead of taking
credit on the return(s).
CREDIT MEMOS
If you have received a credit memo issued by the Florida Department of Revenue and
you wish to take the credit on your return rather than applying for a refund, enter the
credit amount on Line 8 of the DR-15 or Line 6 of the DR-15EZ.
4. What documentation
Florida Statutes require that an application for refund must be supported by appropriate
should I submit with my
documentation to substantiate the validity of the claim. Accounting records for the time
application?
period involved are subject to audit verification. This application suggests examples of
the types of documentation normally required to support these types of refund claims.
Documentation may be submitted on a CD with your application. Each refund request
is unique and you may be asked to provide additional items not listed. Upon receipt,
the Department will review your Form DR-26S and supporting documents. Additional
information may be needed; you will be notified of those requirements and of any
proposed refund claim changes.
5. How long will it take to
Your refund claim will be processed within 90 days if the application is complete. To be
process my refund?
considered complete, all documentation needed to substantiate the refund claim must
accompany the application.
6. Am I entitled to interest on
Yes. The Department pays interest on refunds of most taxes and fees. Interest will
my refund claim?
be paid on claims that have not been paid or credited within 90 days of receipt of a
complete refund application. To be considered complete, all documentation needed
to substantiate the refund claim must accompany the application. Interest paid by the
Department will be computed beginning on the 91st day and will be based on a statutory
floating rate that may not exceed 11 percent. The rates are updated January 1 and
July 1 of each year.
2
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial