Form Dr-26s - Application For Refund - Sales And Use Tax Page 7
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10IX. Enterprise Zone
Suggested Documentation:
For Business Property
8. If using the invoice method:
1. Form EZ-E signed and dated by both the
A. Copies of invoices showing vendor’s name,
taxpayer and the EZ Coordinator. (Faxes or
address, purchase date, and amount of sales
copies are not acceptable.)
tax paid.
2. Invoices that list the vendor’s name and address,
B. Sworn statement from the general contractor
the date of purchase and the amount of sales tax
listing the building materials used, cost of
paid.
materials, and the amount of sales tax paid.
3. Detailed description of the business property.
9. If the refund is greater than $5,000, provide a list
of permanent, full-time employees residing in and
4. If the taxpayer accrued tax, provide verification
that tax was paid.
outside the Enterprise Zone. (The EZ Coordinator
must certify this list.)
5. Copy of the sales and use tax return for the
period tax was paid.
Statute of limitations for building materials:
6. Copy of the accrual journal that shows the paid
Application for Refund- Sales and Use Tax (DR-26S)
invoices included in the refund.
must be postmarked within six (6) months from date
7. Serial/Identification numbers for all applicable
the certificate of occupancy is issued or within six (6)
items.
months from the date, the local building inspector has
8. Location of the property (i.e.” Ship To” address
certified the project(s) substantially complete. If using
on the invoice or a statement).
assessed values, the application should be mailed before
9. If the refund is greater than $5,000, a list of
September 1 after the property is subject to assessment.
permanent, full-time employees residing in and
outside the Enterprise Zone. (The EZ Coordinator
For Brownfield Building Materials
must certify this list.)
1. Form DR-26RP signed and dated by both the
taxpayer and the Brownfield Coordinator.
Statute of limitations for business property:
2. Copy of the building permit.
Application for Refund - Sales and Use Tax (DR-26S)
3. Copy of the Certificate of Occupancy or
must be postmarked within six (6) months from the
Certificate of Completion.
purchase invoice date or ship date.
4. Proof applicant is the owner, lessee, or lessor of
For Building Materials
the property at the time of application.
1. Form EZ-M signed and dated by both the
5. Copy of invoices showing vendor’s name,
taxpayer and the EZ Coordinator. (Faxes or
address, purchase date, and the amount of sales
copies are not acceptable.)
tax paid.
2. Parcel number.
6. Sworn statement from the general contractor
that lists the building materials used, cost of
3. Copy of the building permit.
materials, and the amount of sales tax paid.
4. Copy of the Certificate of Occupancy or
7. Copy of blueprints highlighting areas that have
Certificate of Completion.
been set aside for low to moderate-income
5. Proof applicant is the owner, lessee, or lessor of
housing.
the property at the time of application.
8. Sworn statement, under penalty of perjury, from
6. Copy of covenants and declaration of
the owner of the project, showing that at least
condominium if applicable.
20 percent of the housing units of the project are
7. If using the assessed method:
set aside for low-income and moderate-income
A. A copy of the property appraiser’s
housing.
assessment before and after rehabilitation.
9. Copy of contract with housing authority or loan
agreement verifying 20 percent of the housing
units are set aside for low-income to moderate-
income persons.
Documentation Guide
7
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