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DR-26RP

Attach a copy of the following documents for the project

R. 01/17

that you are claiming a Florida sales and use tax refund:

Qualified Home, Housing Mixed Use Project Designated Location

●

Documentation indicating that the physical address of the qualified home or project is located within the area designated

in the application (e.g., map of the zone indicating the location of the project).

Ownership, Permits, and Certificates

●

A copy of the deed showing ownership of a qualified home, a manufacturing or industrial building converted to a housing or

mixed-use project, or newly constructed affordable housing in a brownfield area.

●

A copy of the building permit issued for the qualified home, housing or mixed-use project.

●

A copy of a certificate issued by the local building inspector stating that the conversion or construction is substantially

complete (e.g., Certificate of Completion or Certificate of Occupancy).

Low-Income and Moderate-Income Housing Projects

●

Documentation evidencing that the housing or mixed-use project was developed from the conversion of an existing

manufacturing or industrial building (e.g., property record from local property appraiser for the year prior to the project).

●

Rehabilitation of Existing Manufacturing or Industrial Building - Documentation evidencing that at least 20 percent of the

housing units in a housing project, or at least 20 percent of the square footage of a mixed-use project, are set aside for

low-income and moderate-income persons (e.g., copy of contract with housing authority).

●

New Construction in Brownfield Area - Documentation evidencing that the housing project is affordable housing for

extremely-low-income persons, very-low-income persons, low-income persons, and moderate-income persons, or other

eligible persons (e.g., copy of contract with housing authority).

●

Mixed-Use Projects - Documentation evidencing that artists' studios, art and entertainment services, or other compatible uses

are included in the conversion of an existing manufacturing or industrial building to mixed-use units (e.g., lease agreements

for areas used for these purposes).

Sworn Statement that Florida Tax was Paid on Building Materials

●

A sworn statement issued by the Florida licensed general contractor for the qualified home, housing project, or mixed-use

project which lists the building materials used, the cost of those materials, and the amount of Florida tax paid on the materials.

If use tax was paid to the Department, the sworn statement must include the amount of use tax paid and the period(s) of the

tax return(s) on which the use tax was reported and paid.

●

Subcontractors who purchased building materials for use in a qualified home, housing project, or mixed use project must issue

the required sworn statement to the general contractor. The general contractor may rely on the sworn statement by each

subcontractor when issuing his or her required sworn statement.

●

A sworn statement by the owner of the qualified home, housing or mixed-use project when no general contractor is used for

the conversion or construction.

All sworn statements must include the following at the end of the required statement and above the signature:

Under penalties of perjury, I declare that I have read the foregoing statement and the facts stated in it are true

to the best of my knowledge and belief.

Invoices showing payment of Florida sales tax on building materials

●

A copy of sales invoices or other sales documents showing the sales tax payment on building materials.

●

If you paid Florida use tax, a copy of the sales and use tax return(s) for the period(s) the use tax was paid to the Department is

also required.

Qualified Homes

●

A sworn statement by the owner certifying that the owner occupies the qualified home for residential purposes.

●

A copy of an appraisal showing that the appraised value of the qualified home is no more than $160,000 (an assessment from

the property appraiser or an appraisal from an independent, licensed Florida appraiser).

●

Submit Forms DR-26S and DR-26RP, and all required information and documentation to:

Florida Department of Revenue

Refunds

PO Box 6490

Tallahassee FL 32314-6490

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Form Dr-26rp - Florida Neighborhood Revitalization Program Application For Sales And Use Tax Page 2

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