Current through Reg. 50, No. 187; September 24, 2024
(1) The person who paid the tax directly to
the Department may apply for a refund or take a credit for such amount, on any
subsequent tax return, for the tax paid:
(a)
If the perc is exported from Florida; or
(b) If the perc was acquired for purposes
other than use in a dry-cleaning facility in Florida.
(2)
(a) Any
person entitled to a refund of tax paid on perc to the Department must file an
Application for Refund (Form DR-26, incorporated by reference in Rule
12-26.008, F.A.C.) with the
Department within 3 years after the date the tax was paid. Form DR-26 must meet
the requirements of Sections
213.255(2) and
(3), F.S., and Rule
12-26.003, F.A.C.
(b) Any refund application submitted must be
accompanied by:
1.
a. Copies of original sales invoices and
other signed shipping and delivery documents for a sale in interstate or
foreign commerce; plus,
b. For a
sale in foreign commerce, copies of certified export declarations from the
United States Customs Office and the bills of lading showing that the tax being
claimed for refund was paid to the Department.
2. Documentary evidence the tax has been
refunded, by the applicant, to the person who incurred the burden of the
tax.
(3) Any
person who is entitled to a refund of tax paid on perc may, instead of applying
to the Department for a refund, take a credit for such amount on any subsequent
tax return. For a credit to be valid, the following records of the transaction
must be maintained by the person claiming the credit.
(a)
1.
Copies of original sales invoices and other signed shipping and delivery
documents for a sale in interstate or foreign commerce; plus,
2. For a sale in foreign commerce, copies of
certified export declarations from the United States Customs Office and the
bills of lading showing that the tax being claimed for a credit was paid to the
Department.
(b)
Documentary evidence the tax has been refunded, by the applicant, to the person
who incurred the burden of the tax.
(4) Any person who has paid tax on perc when
no tax is due must secure the refund from the person who paid the tax directly
to the Department and not from the Department.
Rulemaking Authority
212.18(2),
213.06(1),
376.75(9)(b)
FS. Law Implemented 376.75(11)
FS.
New 2-19-95, Amended 3-18-96, 4-17-03,
5-9-13.
